RL Slips and Summaries

You must file your RL slips and the corresponding summaries by the last day of February following the calendar year concerned.

The Tax Administration Act provides penalties for filing remittance slips, RL slips or RL summaries late or in the incorrect format.

Since January 1, 2011, if you are filing more than 50 RL slips of the same type for a calendar year, you must transmit your RL-slip data online in an XML file. For information on how to file RL slips, see Preparing and Transmitting RL Slips.

• RL-1 Slip and Summary of Source Deductions and Employer Contributions
• RL-2 Slip and RL-2 Summary
• RL-17 Slip
• RL-22 Slip and RL-22 Summary
• RL-25 Slip and RL-25 Summary