The RL-1 slip is primarily used to report:

• the salary or wages and any other remuneration paid to a current, former or future employee;
• taxable benefits granted to an individual who receives them as a shareholder or as a member of a partnership;
• commissions paid to a self-employed person;
• fees or other amounts paid to a self-employed person, if Québec income tax was withheld from such amounts, or if these amounts were paid for building service work performed inside or outside a public building;
• certain income that is not salary or wages;
• amounts deducted at source from the above-mentioned types of remuneration.

You must file the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) if:

• you were required to file an RL-1 slip;
• you were required to file an RL-2, RL-25 or RL-32 slip to report amounts on which you withheld Québec income tax;
• you withheld Québec income tax, Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums;
• you were required to pay employer QPP contributions, employer QPIP premiums, or the employer contribution to the health services fund;
• you were required to pay the contribution related to labour standards;
• you were required to participate in workforce skills development and had to inform us of your total payroll and the total of your eligible training expenditures;
• you were required to pay the employer contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-1 slips and the RL-1 summary; and
• distribute the RL-1 slips to the employees or beneficiaries.

The filing deadline is different depending on whether:

• you stopped carrying on your business;
• you permanently stopped making periodic remittances of source deductions and employer contributions because you no longer have employees;
• the person required to file the RL-1 slips has died.

Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V)

Summary of Source Deductions and Employer Contributions (RLZ-1.S-V)

Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V)

The RL-2 slip is primarily used to report:

• retirement income and annuity income paid during a given year to a person resident in Québec on December 31 of that year or to a person resident in Québec immediately before ceasing to be resident in Canada during the year;
• amounts paid during a year to the surviving spouse and to the recipient of the property further to the death of an annuitant;
• Québec income tax withheld from certain amounts;
• the total amount paid to an annuitant of an RRSP under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP);
• the contributions (or premiums) that a retired employee paid to a private health services plan; and 
• the total amount of charitable donations collected during the year.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-2 slips;
• file the RL-1 summary, if you withheld Québec income tax;
• distribute the RL-2 slips to the recipients.

Guide to Filing the RL-2 Slip: Retirement and Annuity Income (RL-2.G-V)

Summary of Source Deductions and Employer Contributions (RLZ-1.S-V)

Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-3 slips;
• distribute the RL-3 slips to the recipients.

Guide to Filing the RL-3 Slip: Investment Income (RL-3.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-5 slips;
• distribute the RL-5 slips to the beneficiaries.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-6 slips;
• distribute the RL-6 slips to the individuals.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-7 slips;
• distribute the RL-7 slips to the individuals.

Guide to Filing the RL-7 Slip: Investments in an Investment Plan (RL-7.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-8 slips;
• distribute the RL-8 slips to the students.

Guide to Filing the RL-8 Slip: Amount for Post-Secondary Studies (RL-8.G-V)

The RL-10 slip is used to report the issue, to an initial acquirer, of:

• class A shares in the Fonds de solidarité des travailleurs du Québec (FTQ);
• class A or class B shares in Fondaction (le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi).

By March 31 of a calendar year in which a share was issued in the month of January or February, or by March 31 of the following calendar year where a share was issued after February, you must:

• file the RL-10 slips;
• distribute the RL-10 slips to the recipients.

The RL-11 slip is used to report information concerning:

• the Canadian exploration expenses or Canadian development expenses that a development corporation renounced in favour of an investor;
• the allocation of assistance it received or was entitled to receive, as a mandatary (agent), in respect of the expenses referred to in the previous point; and
• the adjustment of previously renounced expenses.

The RL-11 slip is also used to report share issue expenses renounced by the corporation in favour of an individual or a partnership (whose members include at least one individual) that holds flow-through shares.

No.

However, before filing the RL-11 slip, you must complete:

• form RL-11.S, Renonciation à des frais ou attribution des montants d'aide par une société;
• form CO-726.4.17.15, Sommaire de la renonciation à certains frais d'émission relatifs aux ressources québécoises (if the development corporation is reporting on an RL-11 slip any share issue expenses it has renounced in favour of an investor).

By the last day of the month following the month in which the resource expenses were renounced or in which it first became known to the corporation that a person holding one of its flow-through shares was entitled to a share of the assistance, you must:

• file the RL-11 slips and form RL-11.S;
• distribute the RL-11 slips to the recipients.

Form CO-726.4.17.15 must be sent to us by the last day of the month following the month in which the resource expenses were renounced. 

Guide to Filing the RL-11 Slip: Flow-Through Shares (RL-11.G-V)

Renonciation à des frais ou attribution des montants d'aide par une société (RL-11.S)

Sommaire de la renonciation à certains frais d'émission relatifs aux ressources québécoises (CO-726.4.17.15)

The debtor or paying agent must:

• file the RL-13 slips by the 15th day of the month following the month in which the payment was made;
• distribute the RL-13 slips to the owners or sellers of the securities at the time of deposit.

By the last day of February of the year following the year during which the transaction respecting the tax shelter took place, you must:

• file the RL-14 slips and the RL-14 summary;
• distribute the RL-14 slips to the investors.

RL-14 summary, Information About a Tax Shelter (RL-14.S-V)

No.

However, you must file the Partnership Information Return (TP-600-V).

By the deadline for filing the Partnership Information Return (TP-600-V), you must:

• file the RL-15 slips and form TP-600-V; 
• distribute the RL-15 slips to the members of the partnership.

Guide to Filing the RL-15 Slip: Amounts Allocated to the Members of a Partnership (RL-15.G-V)

RL-15 Slip Information (RL-15.EX-T, courtesy translation)

Guide to Filing the Partnership Information Return (TP-600.G-V)

The RL-16 slip is used to report amounts that a trust allocates to its beneficiaries.

However, if an allocated amount does not exceed $100, you are not required to file an RL-16 slip. You must, nevertheless, inform the beneficiary of the amount allocated, as beneficiaries must report any amount paid or allocated to them, even if no RL-16 slip is issued.

No.

However, you must file the Trust Income Tax Return (TP-646-V).

No later than 90 days following the end of the trust's taxation year, you must:

• file the RL-16 slips and the Trust Income Tax Return (TP-646-V);
• distribute the RL-16 slips to the trust beneficiaries.

Guide to Filing the RL-16 Slip: Trust Income (RL-16.G-V)

Guide to Filing the Trust Income Tax Return (TP-646.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-18 slips;
• distribute the RL-18 slips to the recipients.

Guide to Filing the RL-18 Slip: Securities Transactions (RL-18.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-21 slips;
• distribute the RL-21 slips to the recipients.

Guide to Filing the RL-21 Slip: Farm Support Payments (RL-21.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-22 slips;
• distribute the RL-22 slips to the recipients.

Guide to Filing the RL-22 Slip: Employment Income Related to Multi-Employer Insurance Plans (RL-22.G-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-24 slips and the RL-24 summary;
• distribute the RL-24 slips to the persons who paid childcare expenses.

Guide to Filing the RL-24 Slip: Childcare Expenses (RL-24.G-V)

RL-24 summary, Childcare Expenses (RL-24.S-V)

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-25 slips;
• file the RL-1 summary, if you withheld Québec income tax;
• distribute the RL-25 slips to the beneficiaries of the profit-sharing plan.

Guide to Filing the RL-25 Slip: Income from a Profit-Sharing Plan (RL-25.G-V)

Summary of Source Deductions and Employer Contributions (RLZ-1.S-V)

Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V)

The RL-26 slip is used to report:

• amounts received pursuant to the issue of shares;
• the value of the exchanged shares. 

By March 31 of a calendar year, if a share was issued or exchanged in January or February of that same year, or by March 31 of the following calendar year, if a share was issued or exchanged after February, you must:

• file the RL-26 slips;
• distribute the RL-26 slips to the recipients.

N/A

The RL-27 slip is used to report amounts (other than excluded amounts) paid to an individual, a trust, a corporation or a partnership as assistance in relation to the cost of property, an outlay or an expenditure or as an incentive:

• respecting the operation of a business or property by this beneficiary; or
• respecting medical expenses that give entitlement to the tax credit for medical expenses.

The RL-27 slip is also used to report amounts (other than excluded amounts) paid to cover the cost of:

• a business or service contract;
• a transportation contract;
• a mandate contract;
• a contract respecting the consumption of food or beverages;
• a contract covering a business, a service, a mandate or transportation and the sale or lease of property, unless the cost of such a contract represents all or substantially all (90% or more) of the value of the property sold or leased under this contract.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-27 slips;
• distribute the RL-27 slips to the recipients.

Guide du relevé 27 – Paiements du gouvernement (RL-27.G)

The RL-29 slip is used to report remuneration paid to persons responsible for a family-type resource or an intermediate resource.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-29 slips;
• distribute the RL-29 slips to the persons responsible for a family-type resource or an intermediate resource.

Guide du relevé 29 – Rétribution d'une ressource de type familial ou d'une ressource intermédiaire (RL-29.G)

The RL-31 slip is used to report information about a leased dwelling as at December 31 of a given year.

The information is used by tenants and subtenants who wish to claim the solidarity tax credit in their income tax returns.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-31 slips (RL-31);
• distribute the RL-31 slips (RL-31.CS) to the tenants and subtenants.

Guide to Filing the RL-31 Slip: Information About A Leased Dwelling (RL-31.G-V)

RL-31 Slip Helpsheet (RL-31.G.A-V)

The RL-32 slip is used by issuers to report taxable amounts allocated to FHSA holders or paid to FHSA beneficiaries. It is also used to report the Québec income tax that has been withheld from the amounts.

If you reported amounts on the RL-32 slip and withheld Québec income tax on the income during the year, you must file the RL-1 summary.

By the last day of February of the year following the year covered by the slips, you must:

• file the RL-32 slips;
• file the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) with us if you withheld Québec income tax on the income;
• distribute the RL-32 slips to holders or beneficiaries.

Guide to Filing the RL-32 Slip: First Home Savings Account (RL-32.G-V)

Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V)

Summary of Source Deductions and Employer Contributions (RLZ-1.S-V)