Amending RL Slips

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Amended RL slips are produced to replace RL slips that have already been filed and that contain incorrect data (for example, an incorrect amount).

Exceptions

Do not file an amended slip to correct any of the following information:

  • the recipient's address
  • the recipient's identity.

For more information, see Distributing RL Slips to Recipients.

Information to enter on an amended RL slip

To amend an RL slip, you must file a corrected slip with:

  • the letter "A" in the box marked "Code du relevé;"
  • the number from the upper right-hand corner of the filed RL slip that you want to amend, entered in the box marked "No du dernier relevé transmis;"
  • the word "Modifié" entered on copy 2 of the amended RL slip to be sent to the recipient and on copy 1 of the amended RL slip to be filed with us (provided you are filing a paper RL slip);
  • the amended amounts entered in the appropriate boxes;
  • the amounts entered in the boxes of the filed RL slip that do not need correcting, copied into the appropriate boxes of the amended slip.

Filing amended RL slips online

If you file RL slips using our Transmitting RL Slips online service, you can file an amended RL slip only to replace a valid RL slip that has already been filed. 

You must ensure that:

  • a new sequential number is entered on the amended RL slip;
  • the sequential number entered in the box marked "No du dernier relevé transmis" is the sequential number entered in the RL-slip XML file you sent (the number in the box in the upper right-hand corner of the slip you want to amend); 
  • the corrected data are entered in the correct boxes and that the unchanged data has been copied correctly; 
  • the amended RL slips are sent in a separate XML file containing only amended slips. 

See the Tax Preparers' Guide: RL Slips (ED-425-V) for an example of how to enter a sequential number on an amended RL slip. 

Amending summaries

When you file an amended RL-1, RL-11, RL-14 or RL-24 slip, you must also amend the related summary and file it with us. 

Amended RL-2 or RL-25 slip
You must file an amended RL-1 summary if you amend an RL-2 or RL-25 slip and you withheld Québec income tax in the year on the income reported on either slip.

You must send us amended summaries by mail, on paper. Each 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 amended.
Example

You filed 200 RL-1 slips and you filed an RL-1 summary on which you entered "200" in the box marked "Number of RL-1, RL-2 and RL-25 slips filed." You later amended 50 of these RL-1 slips. You must file an amended RL-1 summary with "250" entered in the box marked "Number of RL-1, RL-2 and RL-25 slips filed."

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