RL slips and summaries

An RL slip is an information return that must be filed by any person required to file a return under the Regulation respecting the Taxation Act. RL slips must be sent to Revenu Québec and distributed to recipients so that they can complete the personal income tax return (TP-1-V), the Déclaration de revenus des sociétés (CO-17), the Partnership Information Return (TP-600-V) or the Trust Income Tax Return (TP-646-V).

A summary is another type of information return that must be filed by any person required to file a return under the Regulation respecting the Taxation Act. It generally summarizes the information on a specific RL slip. 

RL Slips

See RL slips for information about, for each RL slip: 

  • the person(s) required to file the slip;
  • the purpose of the slip;
  • the filing deadline.

Filing RL Slips and Summaries

You can file RL slips and summaries using: 

  • authorized software;
  • software you developed that meets our requirements;
  • our online services;
  • fillable PDF forms;
  • paper forms.

Learn more about filing RL slips and summaries

Sending RL Slips and Summaries

You can send us your RL slips and summaries online or by mail. You must also distribute them to recipients.

Learn more about sending RL slips and summaries

Amending or Cancelling RL Slips or Summaries

You may have to amend an RL slip or summary you have already submitted or cancel an RL slip. 

Learn more about amending or cancelling RL slips and summaries