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. Those preparing the RL slips must send a copy to Revenu Québec and give a copy to the intended recipients so that they can use them to complete:

• the personal income tax return (TP-1-V);
• form CO-17, Déclaration de revenus des sociétés (see English courtesy translation CO-17-T);
• 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.