Main Changes for 2023 – Methods for Filing RL Slips and Summaries
If you stop operating your business or permanently stop making periodic remittances of source deductions and employer contributions in 2024, you must file the version of the RL-1 slip (RL-1.T or RL-1) [see courtesy translations RL-1.T-T or RL-1-T] and the RL-1 summary (RLZ-1.ST-V or RLZ-1.S-V) that is in effect for 2024. Do not use previous versions.
The new RL-1 slip features:
- new box B.B for entering the total source deductions for the second additional contribution to the Québec Pension Plan (QPP);
- new information code B-2 for entering the total source deductions for the second additional contribution to the Canada Pension Plan (CPP).
Note that you must now enter in box B.A the total source deductions for QPP contributions (i.e. the basic QPP contribution plus the first additional contribution) that were entered in box B.For more information on calculating source deductions for the second additional contribution to the QPP, see the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).
Effective January 1, 2024, the mandatory online filing threshold for most RL slips is lowered from 51 to 6.
Therefore, as of that date, if you file more than 5 RL slips of the same type (except RL-13 or RL-24 slips) for a calendar year, you must file them online.
Under the Tax Administration Act, you are liable to penalties if you fail to use online filing when filing more than 5 RL slips of the same type (except RL-13 and RL-24 slips) after December 31, 2023.
The online filing threshold for RL-24 slips is unchanged at 51 slips.
For more information about sending RL slips to Revenu Québec, see Sending RL Slips and Summaries page.
You must have a transmitter number (composed of the letters NP and six digits) to send RL-slip XML files online using software. To get a transmitter number, complete and file form ED-430-V, Transmitter Registration Form. However, you do not have to get a transmitter number if you use the online services in My Account for businesses or the Prepare and View the RL-31 Slip online service.