Filing RL Slips and the RL-1 Summary

You must file your RL slips and the RL-1 summary with us and distribute the RL slips to employees and beneficiaries by the last day of February of the year following the year covered by the slips.

If you are filing more than 50 RL slips of the same type, you must send them to us slips online in an XML file using our Transmitting RL Slips Online service. You can also file RL-1 slips using the online services in My Account for businesses.

If you are filing fewer than 51 RL slips of the same type, you can send them to us using our Transmitting RL Slips Online service or by mail (on paper). You can also file RL-1 slips using the online services in My Account for businesses.

Under the Tax Administration Act you are liable to a penalty if you:

  • file an RL slip or the RL-1 summary late;
  • fail to use online filing when filing more than 50 RL slips of the same type.

For more information, consult RL Slips and Summaries.

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