RL Slips

RL-1 Slip – Employment and Other Income

The RL-1 slip (see courtesy translation RL-1-T) must be filed by any employer or payer that paid salaries, wages, gratuities, tips, fees, scholarships, commissions or other amounts.

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Purpose of the RL-1 slip

The RL-1 slip is used to:

  • report the salary or wages and any other remuneration paid to an employee (including remuneration paid (This link will open a new window) to an employee who is your spouse, or the spouse of a shareholder or of a member of a partnership);
  • report commissions paid to a self-employed person and fees or other amounts paid to a self-employed person if Québec income tax was withheld from such amounts;
  • report amounts deducted at source from the above-mentioned types of remuneration.
Must a summary be filed?

You must file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) if, during the year:

  • you withheld Québec income tax;
  • you withheld Québec Pension Plan (QPP) contributions;
  • you withheld Québec parental insurance plan (QPIP) premiums;
  • you were required to pay employer QPP contributions, employer QPIP premiums, or the employer contribution to the health services fund.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-1 slips and the RL-1 summary; and
  • distribute the RL-1 slips to the recipients.

The filing deadline may vary in certain situations.

Related documents

Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V)

RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions)

See RL-1 Slip – Employment and Other Income for information on how to complete the RL-1 slip and the RL-1 summary.

RL-2 Slip – Retirement and Annuity Income

The RL-2 slip (see courtesy translation RL-2-T) must be filed by: 

  • an issuer of a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF) that paid amounts from that plan or fund;
  • a payer of retirement benefits, an annuity, an income-averaging annuity or an income-averaging annuity for artists;
  • a trustee of a deferred profit-sharing plan (DPSP) that paid amounts from that plan;
  • an administrator of a pooled registered pension plan (PRPP) or a voluntary retirement savings plan (VRSP) that paid amounts from that plan.

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Purpose of the RL-2 slip

The RL-2 slip is used to report:

  • retirement income and annuity income paid during a given year to a person resident in Québec on December 31 of that year or to a person resident in Québec immediately before ceasing to be resident in Canada during the year;
  • amounts paid during a year to the surviving spouse and to the recipient of the property further to the death of an annuitant;
  • Québec income tax withheld from certain amounts;
  • the total amount paid to an annuitant of an RRSP under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP);
  • the contributions (or premiums) that a retired employee paid to a private health services plan; and 
  • the total amount of charitable donations collected during the year.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-2 slips;
  • file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V), if you withheld Québec income tax;
  • distribute the RL-2 slips to the recipients.
Related documents

Guide to Filing the RL-2 Slip: Retirement and Annuity Income (RL-2.G-V)

Summary of Source Deductions and Employer Contributions (RLZ-1.S-V)

See RL-2 Slip – Retirement and Annuity Income for information on how to complete the RL-2 slip.

RL-3 Slip – Investment Income

The RL-3 slip (see courtesy translation RL-3-T) must be filed by:

  • any person that paid or credited interest, dividends, capital gains dividends or royalties during the year to a person (hereafter “the recipient”) that was an individual resident in Québec or to a corporation with an establishment in Québec;
  • any corporation, association, organization or institution that made blended payments during the year to a recipient;
  • any custodian of funeral arrangements that made a payment that must be included in the income of a recipient;
  • any person that, as a mandatary or on behalf of a recipient, received during the year any of the income mentioned in the preceding points;
  • any insurer, with respect to amounts that must be included in calculating the income for the year of a recipient who is a life insurance policyholder;
  • any person or partnership that is required to report, on behalf of a recipient, the interest accrued in respect of an investment contract.

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Purpose of the RL-3 slip The RL-3 slip is used to report interest, dividends, capital gains dividends or royalties paid or credited to a recipient.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-3 slips;
  • distribute the RL-3 slips to the recipients.
Related documents

Guide to Filing the RL-3 Slip: Investment Income (RL-3.G-V)

RL-5 Slip – Benefits and Indemnities

The RL-5 slip (see courtesy translation RL-5-T) must be filed by:

  • the Ministère du Travail, de l'Emploi et de la Solidarité sociale (MTESS);
  • the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST);
  • the Société de l'assurance automobile du Québec (SAAQ).

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Purpose of the RL-5 slip The RL-5 slip is used to report social assistance benefits and indemnities paid to recipients.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-5 slips;
  • distribute the RL-5 slips to the recipients.
Related documents N/A

RL-6 Slip – Québec Parental Insurance Plan

The RL-6 slip (see courtesy translation RL-6-T) must be filed by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (MTESS).

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Purpose of the RL-6 slip The RL-6 slip is used to report amounts paid to individuals as parental, maternity, paternity or adoption benefits.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-6 slips;
  • distribute the RL-6 slips to the individuals.
Related documents N/A

RL-7 Slip – Investments in an Investment Plan

The RL-7 slip (see courtesy translation RL-7-T) must be filed by: 

  • a cooperative or a federation of cooperatives that has issued securities that qualify for the Cooperative Investment Plan (CIP); or
  • a dealer or a mutual fund with which an individual has entered into an arrangement under a Stock Savings Plan II (SSP II).

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Purpose of the RL-7 slip The RL-7 slip is used to report an individual's investments in a CIP or a SSP II.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-7 slips;
  • distribute the RL-7 slips to the individuals.
Related documents

Guide to Filing the RL-7 Slip: Investments in an Investment Plan (RL-7.G-V)

RL-8 Slip – Amount for Post-Secondary Studies

The RL-8 slip (see courtesy translation RL-8-T) must be filed by institutions located in Québec that are designated by the Ministère de l'Éducation et de l'Enseignement supérieur (MEES) for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the post-secondary level (as established under the Act respecting financial assistance for education expenses), at which the student was enrolled in an educational program recognized by the MEES for the purposes of said loans and bursaries program.

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Purpose of the RL-8 slip The RL-8 slip is used to report amounts for full-time post-secondary studies as well as tuition and examination fees.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-8 slips;
  • distribute the RL-8 slips to the students.
Related documents

Guide to Filing the RL-8 Slip: Amount for Post-Secondary Studies (RL-8.G-V)

RL-10 Slip – Tax Credit for a Labour-Sponsored Fund

The RL-10 slip (see courtesy translation RL-10-T) must be filed by:

  • the Fonds de solidarité des travailleurs du Québec (FTQ);
  • Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi.

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Purpose of the RL-10 slip

The RL-10 slip is used to report the issue, to an initial acquirer, of:

  • class A shares in the Fonds de solidarité des travailleurs du Québec (FTQ); 
  • class A or class B shares in Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi.
Must a summary be filed? No.
Filing/distribution deadline

By March 31 of a calendar year in which a share was issued in the month of January or February, or by March 31 of the following calendar year where a share was issued after February, you must:

  • file the RL-10 slips;
  • distribute the RL-10 slips to the recipients.
Related documents N/A

RL-11 Slip – Flow-Through Shares

The RL-11 slip (see courtesy translation RL-11-T) must be filed by every development corporation that entered into a written agreement with investors to issue flow-through shares and, consequently, to incur Canadian exploration expenses or Canadian development expenses and to renounce those expenses in favour of those investors.

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Purpose of the RL-11 slip

The RL-11 slip is used to report information concerning:

  • the Canadian exploration expenses or Canadian development expenses that a development corporation renounced in favour of an investor;
  • the allocation of assistance it received or was entitled to receive, as a mandatary (agent), in respect of the expenses referred to in the previous point; and
  • the adjustment of previously renounced expenses.

The RL-11 slip is also used to report share issue expenses renounced by the corporation in favour of an individual or a partnership (whose members include at least one individual) that holds flow-through shares.

Must a summary be filed?

No.

However, before filing the RL-11 slip, you must complete:

  • form RL-11.S, Renonciation à des frais ou attribution des montants d'aide par une société;
  • form CO-726.4.17.15, Sommaire de la renonciation à certains frais d'émission relatifs aux ressources québécoises (if the development corporation is reporting on an RL-11 slip any share issue expenses it has renounced in favour of an investor).
Filing/distribution deadline

By the last day of the month following the month in which the resource expenses were renounced or in which it first became known to the corporation that a person holding one of its flow-through shares was entitled to a share of the assistance, you must:

  • file the RL-11 slips and form RL-11.S;
  • distribute the RL-11 slips to the recipients.
Related documents

Guide to Filing the RL-11 Slip: Flow-Through Shares (RL-11.G-V)

Renonciation à des frais ou attribution des montants d'aide par une société (RL-11.S)

Sommaire de la renonciation à certains frais d'émission relatifs aux ressources québécoises (CO-726.4.17.15)

RL-13 Slip – Ownership certificate

The RL-13 slip (see courtesy translation RL-13-T) must be filed by a person residing in Québec or on said person's behalf:

  • before any coupon or share warrant, representing interest or dividends payable by any debtor, or a cheque representing interest or dividends payable by a non-resident debtor is negotiated by a person residing in Québec or on the person's behalf;
  • when interest on the disposition, redemption, assignment or transfer of a security (such as a savings bond) is paid to a security owner or seller residing in Québec, or credited to such a person.

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Purpose of the RL-13 slip The RL-13 slip is used to report the interest and bonuses received by the security owner or seller.
Must a summary be filed? No.
Filing/distribution deadline

By the fifteenth day of the month following the month in which the payment was made, the debtor or paying agent must:

  • file the RL-13 slips;
  • distribute the RL-13 slips to the owners or sellers of the securities at the time of deposit.
Related documents N/A

RL-14 Slip – Information About a Tax Shelter

The RL-14 slip (see courtesy translation RL-14-T) must be filed by any tax shelter promoter (other than a partnership that is a tax shelter and that is required to file the Partnership Information Return [TP-600-V] and RL-15 slips [see courtesy translation RL-15-T]) that, in a calendar year, accepted consideration from an individual who was resident in Québec at the time of the acceptance, or acted as a mandator or mandatary in respect of such acceptance.

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Purpose of the RL-14 slip The RL-14 slip is used to report certain information regarding tax shelters, notably amounts received by individuals.
Must a summary be filed? If you reported amounts on RL-14 slips, you are required to file an RL-14 summary for each tax shelter to which we have assigned an identification number.
Filing/distribution deadline

By the last day of February of the year following the year during which the transaction respecting the tax shelter took place, you must:

  • file the RL-14 slips and the RL-14 summary;
  • distribute the RL-14 slips to the investors.
Related documents

RL-14 Summary: Information About a Tax Shelter (RL-14.S-V)

RL-15 Slip – Amounts Allocated to the Members of a Partnership

The RL-15 slip (see courtesy translation RL-15.EX-T) must be filed by any partnership that is required to file an information return.

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Purpose of the RL-15 slip The RL-15 slip is used to provide members of partnerships with information about operating results (for example, income, losses, and other amounts allocated to the members for the fiscal period).
Must a summary be filed?

No.

However, you must file the Partnership Information Return (TP-600-V).

Filing/distribution deadline

By the deadline for filing the Partnership Information Return (TP-600-V), you must:

  • file the RL-15 slips and form TP-600-V; 
  • distribute the RL-15 slips to the members of the partnership.
Related documents

Guide to Filing the RL-15 Slip: Amounts Allocated to the Members of a Partnership (RL-15.G-V)

RL-15 Slip Information (RL-15.EX-T, courtesy translation)

Guide to Filing the Partnership Information Return (TP-600.G-V)

Partnership Information Return (TP-600-V)

RL-16 Slip – Trust Income

The RL-16 slip (see courtesy translation RL-16-T) must be filed by any trust that is required to file the trust income tax return and that allocates an amount to one of its beneficiaries.

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Purpose of the RL-16 slip

The RL-16 slip is used to report amounts that a trust allocates to its beneficiaries.

However, if an allocated amount does not exceed $100, you are not required to file an RL-16 slip. You must, nevertheless, inform the beneficiary of the amount allocated, as beneficiaries must report any amount paid or allocated to them, even if no RL-16 slip is issued.

Must a summary be filed?

No.

However, you must file the Trust Income Tax Return (TP-646-V). 

Filing/distribution deadline

No later than 90 days following the end of the trust's taxation year, you must:

  • file the RL-16 slips and the Trust Income Tax Return (TP-646-V);
  • distribute the RL-16 slips to the trust beneficiaries.
Related documents

Guide to Filing the RL-16 Slip: Trust Income (RL-16.G-V)

Trust Income Tax Return (TP-646-V)

Guide to Filing the Trust Income Tax Return (TP-646.G-V)

RL-18 Slip – Securities Transactions

The RL-18 slip (see courtesy translation RL-18-T) must be filed by the following persons (provided the person is either an individual resident in Québec or a corporation with an establishment in Québec):

  • a trader or dealer in securities that:
    • purchases a security as principal, or
    • sells a security as a mandatary;
  • a person that, in the ordinary course of business, buys and sells precious metals in the form of certificates, bullion or coins, and that makes a payment to another person (also an individual resident in Québec or a corporation with an establishment in Québec) related to the sale of precious metals by that other person;
  • a person that, as the agent or mandatary of an individual resident in Québec or a corporation with an establishment in Québec, receives the proceeds of a transaction made in the name of the mandatary or agent;
  • a person that, when a bearer debt obligation is disposed of or redeemed, makes a payment to an individual resident in Québec or acts as the agent or mandatary of the individual;
  • a person (with the exception of an individual that is not a trust) that issues a security and subsequently purchases, redeems or cancels it, except when the transaction involves:
    • a bond conversion, that is, the exchange of a bond for another bond of the same debtor, where the terms of the original bond give the holder the right to make the exchange, and where the amount payable on the acquired bond at maturity is the same as the amount payable on the exchanged bond at maturity,
    • the exchange of a share, bond or note for a share of the same corporation (see section 301 of the Taxation Act), if the share is the only consideration given in exchange,
    • the exchange of a share for a new share in the course of the reorganization of a corporation's capital, if the new share is the only consideration given in exchange (see sections 541 ff of the Taxation Act),
    • the acquisition, redemption or cancellation of a security where there is an amalgamation (see section 544 of the Taxation Act),
    • the disposition of a security upon the dissolution of a partnership (see sections 620 to 622, 624 and 625 of the Taxation Act), or
    • the transfer of a security, upon the dissolution of a partnership, to another partnership that is deemed to be the continuation of the dissolved partnership (see section 633 of the Taxation Act).

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Purpose of the RL-18 slip The RL-18 slip is used to report securities transactions (purchase, sale, redemption, acquisition or cancellation).
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-18 slips;
  • distribute the RL-18 slips to the recipients.
Related documents

Guide to Filing the RL-18 Slip: Securities Transactions (RL-18.G-V)

RL-19 Slip – Advance payments of tax credits

The RL-19 slip (see courtesy translation RL-19-T) must be filed by Revenu Québec. Individuals use the information on the slip to file their income tax return (TP-1-V).

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Purpose of the RL-19 slip The RL-19 slip is used to report advance payments of the tax credit for childcare expenses, the tax credit for home-support services for seniors and the work premium or the adapted work premium.
Must a summary be filed? No.
Related documents N/A

RL-21 Slip – Farm Support Payments

The RL-21 slip (see courtesy translation RL-21-T) must be filed by every government, municipality or municipal or public body or producer organization or association that makes a payment to a person or partnership of an amount that is a farm support payment, other than an amount paid out of a net income stabilization account.

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Purpose of the RL-21 slip The RL-21 slip is used to report farm support payments.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-21 slips;
  • distribute the RL-21 slips to the recipients.
Related documents

Guide to Filing the RL-21 Slip: Farm Support Payments (RL-21.G-V)

RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans

The RL-22 slip (see courtesy translation RL-22-T) must be filed by an administrator of a multi-employer insurance plan.

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Purpose of the RL-22 slip The RL-22 slip is used to report an individual's coverage under a personal insurance plan (other than a plan covering total or partial loss of business, office-related or employment income).
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-22 slips;
  • distribute the RL-22 slips to the recipients.
Related documents

Guide to Filing the RL-22 Slip: Employment Income Related to Multi-Employer Insurance Plans (RL-22.G-V)

See RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans for information on how to complete the slip.

RL-23 Slip – Recognition of Volunteer Respite Services

The RL-23 slip (see courtesy translation RL-23-T) must be filed by any caregiver who received home respite services provided by a volunteer during the year.

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Purpose of the RL-23 slip The RL-23 slip is used to report the amount of the tax credit for volunteer respite services allocated by the caregiver to the volunteer.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-23 slips;
  • distribute the RL-23 slips to the volunteers.
Related documents

Guide to Filing the RL-23 Slip: Recognition of Volunteer Respite Services (RL-23.G-V)

RL-24 Slip – Childcare expenses

The RL-24 slip (RL-24-T) must be filed by any person that, in exchange for remuneration, provided childcare services in Québec for which the tax credit for childcare expenses can be claimed. Such is the case, in particular, if you operated:

  • a daycare centre;
  • a boarding school;
  • an overnight camp;
  • a day camp; or 
  • a nursery school.

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Purpose of the RL-24 slip The RL-24 slip is used to report childcare expenses that qualify for the tax credit for childcare expenses.
Must a summary be filed? If you reported amounts on the RL-24 slip, you must file the RL-24 summary.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-24 slips and the RL-24 summary;
  • distribute the RL-24 slips to the persons who paid childcare expenses.
Related documents

RL-24 Summary: Childcare Expenses (RL-24.S-V)

RL-25 Slip – Income from a Profit-Sharing Plan

The RL-25 slip (see courtesy translation RL-25-T) must be filed by any trustee of a profit-sharing plan. However, the employer of a plan beneficiary can file an RL-25 slip on behalf of the trustee.

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Purpose of the RL-25 slip The RL-25 slip is used to report dividends and capital gains (or losses) allocated to a beneficiary of a profit-sharing plan.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-25 slips;
  • file the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V), if you withheld Québec income tax;
  • distribute the RL-25 slips to the beneficiaries of the profit-sharing plan.
Related documents

Summary of Source Deductions and Employer Contributions (RLZ-1.S-V)

Guide to Filing the RL-25 Slip: Income from a Profit-Sharing Plan (RL-25.G-V)

See RL-25 Slip – Income From a Profit-Sharing Plan for information on how to complete the slip.

RL-26 Slip – Capital régional et coopératif Desjardins

The RL-26 slip (see courtesy translation RL-26-T) must be filed by the Capital régional et coopératif Desjardins corporation.

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Purpose of the RL-26 slip The RL-26 slip is used to report amounts received pursuant to the issue of shares and the amounts paid for the redemption or purchase by agreement of shares.
Must a summary be filed? If you reported amounts on the RL-26 slip, you must file the RL-26 summary.
Filing/distribution deadline

By March 31 of a calendar year, if a share was issued in January or February of that same year, or by March 31 of the following calendar year, if a share was issued after February, you must:

  • file the RL-26 slips and the RL-26 summary;
  • distribute the RL-26 slips to the recipients.
Related documents

Sommaire 26 – Capital régional et coopératif Desjardins (RL-26.S)

RL-27 Slip – Government payments

The RL-27 slip (see courtesy translation RL-27-T) must be filed by any department or agency of the Québec government that made contractual payments or paid a subsidy.

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Purpose of the RL-27 slip

The RL-27 slip is used to report a subsidy paid to an individual, a trust, a corporation or a partnership as assistance in relation to the cost of property, an outlay or an expenditure or as an incentive:

  • respecting the operation of a business or property by this beneficiary; or
  • respecting medical expenses that give entitlement to the tax credit for medical expenses.

The RL-27 slip is also used to report amounts paid to cover the cost of:

  • a business or service contract;
  • a transport contract;
  • a mandate contract;
  • a contract respecting the consumption of food or beverages;
  • a contract covering a business, a service, a mandate or transport and the sale or lease of property, unless the cost of such a contract represents all or substantially all (90% or more) of the value of the property sold or leased under this contract.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-27 slips;
  • distribute the RL-27 slips to the recipients.
Related documents

Guide du relevé 27 – Paiements du gouvernement (RL-27.G)

RL-29 Slip – Remuneration of a Family-Type Resource or an Intermediate Resource

The RL-29 slip (see courtesy translation RL-29-T) must be filed by any public body that pays remuneration to persons responsible for a family-type resource or an intermediate resource.

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Purpose of the RL-29 slip

The RL-29 slip is used to report earnings paid to persons responsible for:

  • a family-type resource;
  • an intermediate resource that takes in, at his or her principal place of residence, a maximum of nine users.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-29 slips;
  • distribute the RL-29 slips to the recipients.
Related documents

Guide du relevé 29 – Rétribution d'une ressource de type familial ou d'une ressource intermédiaire (RL-29.G)

RL-30 Slip – Subsidized Educational Childcare

The RL-30 slip (see courtesy translation RL-30-T) must be filed by:

  • childcare centres;
  • subsidized daycare centres; and
  • home childcare coordinating offices, on behalf of recognized home childcare providers.

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Purpose of the RL-30 slip The RL-30 slip is used to report information related to children who received subsidized educational childcare during the year. The information is used by parents to calculate the amount of the additional contribution for subsidized educational childcare that they may be required to pay when filing their personal income tax return.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-30 slips;
  • distribute the RL-30 slips to parents who have signed a subsidized educational childcare agreement.
Related documents

Guide to Filing the RL-30 Slip: Subsidized Educational Childcare (RL-30.G-V)

RL-31 Slip – Information About a Leased Dwelling

The RL-31 slip (see courtesy translation RL-31-T or RL-31.CS-T) must be filed by any person or partnership that is the owner of a residential complex and leases a dwelling for which rent was paid or was payable on December 31 of a given year.

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Purpose of the RL-31 slip The RL-31 slip is used to report information about a leased dwelling as at December 31 of a given year. The information is used by tenants and subtenants who wish to claim the solidarity tax credit in their income tax returns.
Must a summary be filed? No.
Filing/distribution deadline

By the last day of February of the year following the year covered by the slips, you must:

  • file the RL-31 slips;
  • distribute the RL-31 slips to the tenants and subtenants.
Related documents

Guide to Filing the RL-31 Slip: Information About A Leased Dwelling (RL-31.G-V)

RL-31 Slip Helpsheet (RL-31.G.A-V)

For more information, see RL-31 Slip-Related Obligations.

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