Cancelling RL Slips and Summaries
A cancelled RL slip must be filed to cancel:
- an RL slip that should never have been filed;
- an RL slip with errors relating to the recipient's identity (for example, social insurance number, or first or last name).
To cancel an RL slip, you must file an RL slip with:
- the letter "D" in the box marked "Code du relevé;"
- the number from the upper right-hand corner of the last slip you filed;
- the word "Annulé" entered on copy 2 of the cancelled RL slip sent to the recipient and on copy 1 of the cancelled RL slip filed with us (provided you are filing a paper slip);
- the data from the boxes of the last slip you filed, entered in the boxes of the cancelled slip you filed on paper and in the boxes of the slip sent to the recipient. The data entered in the boxes of the last RL slip you filed must not be included in the RL-slip data files you send us using our Transmitting RL Slips Online service.
If there is an error in the recipient's social insurance number, or first or last name, you must cancel the slip and file a new one with:
- the correct social insurance number, first name and last name of the recipient;
- the amounts entered in the boxes of the filed slip, copied into the corresponding boxes of the new slip.
You must then:
- send us the new RL slip and the cancelled slip; and
- send the new RL slip and the cancelled slip to the recipient.
Filing cancelled RL slips online
If you file RL slips using our online services, you can file an amended RL slip only to replace a valid RL slip that has already been filed.
Cancelled slips must be sent in a separate RL-slip data file containing cancelled slips only.
Filing cancelled RL slips on paper
To cancel an RL slip filed on paper, make a photocopy of the original slip, write "Annulé" (cancelled) across the copy and enter the letter "D" in the box marked "Code du relevé." In addition, make sure that the sequential number in the upper right-hand corner of the original slip is legible on the photocopy.
When you cancel an RL slip, you must send us an amended summary, if applicable. The summary must include:
- the total number of RL slips (original, amended and cancelled slips) you have already filed;
- the total of all amounts in each box of all RL slips, whether or not they have been cancelled.
You filed 200 RL-1 slips and the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V), on which you entered "200" in the box marked "Nombre de relevés 1, 2 et 25 produits." You later cancelled 50 of these RL-1 slips. Therefore, you must file an amended RL-1 summary with "250" entered in the box marked "Nombre de relevés 1, 2 et 25 produits."