RL-16 Slip: Trust Income
If the trust is required to file an income tax return, it must also file an RL-16 slip (see courtesy translation RL-16-T) for each beneficiary (including beneficiaries not resident in Québec) to whom it allocated a capital gain or income.
It is not necessary to file an RL-16 slip for a given beneficiary if the amount of income to be allocated to the beneficiary does not exceed $100. However, the beneficiary must be informed of the amount allocated, since the beneficiary is required to report any amount allocated, even if no RL slip was issued.
As of March 26, 2021, the trust's identification number and account number must be included on any RL-16 slip issued by the trust.
From 2022 onward, however, these numbers must not be shown on copy 2 of the RL-16 slip that is sent to a beneficiary. They will be replaced by asterisks (*).
For more information, see Distributing RL Slips to Recipients.
- A trust resident in Canada, outside Québec, at the end of a taxation year must file an RL-16 slip for each beneficiary resident in Québec to whom it allocated a capital gain or income, even if it was not required to file an income tax return for that taxation year. In this case, only Schedule C of the Trust Income Tax Return (TP-646-V) needs to be completed and enclosed with the RL-16 slip. The trust must get an identification number and enter it on all documents it sends us.
- Certain trusts must file other types of RL slips rather than RL-16 slips. This is the case for employee trusts and employee benefit plans.
Deadline for filing and distribution
You must file the RL-16 slips with us and distribute copies to the beneficiaries no later than 90 days following the end of the trust's taxation year.
You must file the Trust Income Tax Return (TP-646-V) by the same deadline.
Filing methods
You can file RL-16 slips:
- using software authorized for the year in question;
- using the PDF version of the RL-16 slip (see courtesy translation RL-16-T) that can be completed onscreen;
- using paper RL-16 slips.
Sending the slips
Make sure you always use the version of the RL-16 slip that corresponds to the version of the income tax return in effect for the taxation year concerned. For example, you must use the 2022-10 version of the RL-16 slip when filing a return for the 2022 taxation year or with the return filed for 2023 if the 2023 version of the RL-16 slip is not yet available.
You should always consult the version of the Guide to Filing the Trust Income Tax Return (TP-646.G-V) and the Guide to Filing the RL-16 Slip (RL-16.G-V) for the taxation year concerned.
Whether or not you are required to send RL slips online depends on the number of RL slips you are filing.
If you are filing more than 50 RL-16 slips, you must send them to us online (in an XML file).
If you are filing fewer than 51 RL-16 slips, you must send them to us either:
- online (in an XML file); or
- by mail or by other means (on paper).
In the case of paper RL slips, send us only copy 1 of each slip.
The Tax Administration Act provides for penalties if:
- you file the RL-16 slips late; or
- you are required to file more than 50 RL-16 slips and you fail to send them to us online;
- you do not enter the trust's identification number and federal account number on the RL-16 slip you must send us (you do not have to enter the federal account number if it has not yet been assigned).