RL-2 Slip and RL-2 Summary

The Relevé 2 – Revenus de retraite et rentes (RL-2) is used primarily for reporting retirement income and annuity income, as well as Québec income tax withheld from some of these amounts.

Note

The value of a taxable benefit received by a retired employee regarding coverage provided under certain personal insurance plans (such as a private health services plan or a life insurance plan) must be reported on the RL-1 slip rather than the RL-2 slip.

RL-2 slips must be sent to Revenu Québec with form RL-2.S-V, RL-2 Summary: Statement of Retirement and Annuity Income, a statement indicating the totals for the data entered on the RL-2 slips.

Filing and transmitting the RL-2 slip

If you are filing more than 50 RL-2 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.