RL-25 Slip and RL-25 Summary

Trustees of a profit-sharing plan must file the Relevé 25 – Revenus d’un régime d’intéressement (RL-25) as well as form RLZ-1.S-V, Source Deductions and Employer Contributions, if income tax was withheld at source. These forms can, however, be filed by the employer rather by the trustee.

RL-25 slips must be sent to Revenu Québec with form RL-25.S-V, RL-25 Summary: Income from a Profit-Sharing Plan, a statement indicating the totals for the data entered on the RL-25 slips, as well as form RLZ-1.S-V, Source Deductions and Employer Contributions, where applicable.

Filing and transmitting the RL-25 slip

If you are filing more than 50 RL-25 slips 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.