Methods for Filing RL Slips and Summaries
RL slips and summaries must be filed with Revenu Québec by the deadlines prescribed by the Regulation respecting the Taxation Act. For information on sending RL slips and summaries, see Sending RL Slips and Summaries.
You can ask a tax preparer (for example, a payroll service provider) to file the RL slips and summaries on your behalf. However, even if you have mandated a preparer to file these documents for you, you are not freed of your obligation to file them. If the preparer does not file them, you will have to.
RL slips
See the table below for the filing methods you can use depending on the type and number of RL slips you have to file.
Some circumstances require a particular filing method. For example, if you file more than 50 slips of the same type (other than RL-13 slips), you must send them online.
| Fewer than 51 slips of the same type | More than 50 slips of the same type | |
|---|---|---|
| RL-1 slip |
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| RL-2 slip RL-3 slip RL-5 slip RL-7 slip RL-8 slip RL-11 slip RL-14 slip RL-15 slip RL-16 slip RL-18 slip RL-21 slip RL-24 slip RL-25 slip RL-27 slip |
|
|
| RL-6 slip RL-10 slip RL-22 slip RL-26 slip RL-29 slip |
|
|
| RL-13 slip |
|
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| RL-31 slip |
|
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Summaries
See the table below for the filing methods available.
| Filing methods | |
|---|---|
| RL-1 summary |
|
| RL-14 summary RL-24 summary |
|