RL Slips

RL-1 Slip – Employment and Other Income

The RL-1 slip (see courtesy translation RL-1-T) must be filed by

any employer or payer that paid salaries, wages, gratuities, tips, fees, scholarships or commissions in the year;
any custodian of an employee benefit plan that paid amounts to a beneficiary of the plan in the year;
any trustee of an employee trust that allocated amounts to a beneficiary of the trust in the year;
any payer that paid certain income that is not a salary or wages.

Expand for information about the RL-1 slip

Purpose of the RL-1 slip	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 types of remuneration above.
Must a summary be filed?	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).
Filing/distribution deadline	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.
Related documents	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)

See RL-1 Slip – Employment and Other Income and the Summary of Source Deductions and Employer Contributions for information on how to complete the RL-1 slip and the RL-1 summary.

RL-2 Slip – Retirement and Annuity Income

The RL-2 slip (see courtesy translation RL-2-T) must be filed by:

a payer of retirement benefits or annuities;
an issuer of a registered retirement savings plan (RRSP) that paid amounts from that plan;
an issuer of a registered retirement income fund (RRIF) that paid amounts from that fund;
an administrator of a pooled registered pension plan (PRPP) that paid amounts from that plan;
an administrator of a voluntary retirement savings plan (VRSP) that paid amounts from that plan;
a trustee of a deferred profit sharing plan (DPSP) that paid amounts from that plan;
a payer of an income-averaging annuity; or
a payer of an income-averaging annuity for artists; or
an administrator of an advanced life deferred annuity (ALDA) contract that paid amounts under that contract.

Expand for information about the RL-2 slip

Purpose of the RL-2 slip	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.
Must a summary be filed?	You have to file an RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) if you reported amounts on which you withheld Québec income tax during the year on an RL-2 slip.
Filing/distribution deadline	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.
Related documents	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)

See RL-2 Slip – Retirement and Annuity Income for information on how to complete the RL-2 slip.

RL-3 Slip – Investment Income

The RL-3 slip (see courtesy translation RL-3-T) must be filed by:

any person that paid or credited interest, dividends, capital gains dividends or royalties during the year to a person (hereinafter “the recipient”) that was an individual resident in Québec or to a corporation with an establishment in Québec;
any corporation, association, organization or institution that made blended payments during the year to a recipient;
any custodian of funeral arrangements that made a payment that must be included in the income of a recipient;
any person that, as a mandatary or on behalf of a recipient, received during the year any of the income mentioned in the preceding points;
any insurer, with respect to amounts that must be included in calculating the income for the year of a recipient who is a life insurance policyholder;
any person or partnership that is required to report, on behalf of a recipient, the interest accrued in respect of an investment contract.

Expand for information about the RL-3 slip

Purpose of the RL-3 slip	The RL-3 slip is used to report interest, dividends, capital gains dividends or royalties paid or credited to a recipient.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide to Filing the RL-3 Slip: Investment Income (RL-3.G-V)

RL-5 Slip – Benefits and Indemnities

The RL-5 slip (see courtesy translation RL-5-T) must be filed by:

the Ministère de l'Emploi et de la Solidarité sociale (MESS);
the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST);
the Société de l'assurance automobile du Québec (SAAQ).

Expand for information about the RL-5 slip

Purpose of the RL-5 slip	The RL-5 slip is used to report amounts of social assistance payments and indemnities paid to beneficiaries.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	N/A

RL-6 Slip – Québec Parental Insurance Plan

The RL-6 slip (see courtesy translation RL-6-T) must be filed by the Ministère de l'Emploi et de la Solidarité sociale (MESS).

Expand for information about the RL-6 slip

Purpose of the RL-6 slip	The RL-6 slip is used to report amounts paid to individuals as parental, maternity, paternity or adoption benefits.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	N/A

RL-7 Slip – Investments in an Investment Plan

The RL-7 slip (see courtesy translation RL-7-T) must be filed by any cooperative or federation of cooperatives that has issued securities that are qualifying securities under a Cooperative Investment Plan (CIP).

Expand for information about the RL-7 slip

Purpose of the RL-7 slip	The RL-7 slip is used to report an individual's investments in a CIP.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide to Filing the RL-7 Slip: Investments in an Investment Plan (RL-7.G-V)

RL-8 Slip – Amount for Post-Secondary Studies

The RL-8 slip (see courtesy translation RL-8-T) must be filed by educational institutions:

that are located in Québec;
that are designated by the Ministère de l'Éducation or the Ministère de l'Enseignement supérieur for the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the post-secondary level (as established under the Act respecting financial assistance for education expenses);
where the student was enrolled in an educational program recognized by either department above for the same purposes.

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Purpose of the RL-8 slip	The RL-8 slip is used to report amounts for full-time post-secondary studies as well as student tuition and examination fees.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide to Filing the RL-8 Slip: Amount for Post-Secondary Studies (RL-8.G-V)

RL-10 Slip – Tax Credit for a Labour-Sponsored Fund

The RL-10 slip (see courtesy translation RL-10-T) must be filed by:

the Fonds de solidarité des travailleurs du Québec (FTQ)
Fondaction.

Expand for information about the RL-10 slip

Purpose of the RL-10 slip	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).
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	N/A

RL-11 Slip – Flow-Through Shares

The RL-11 slip (see courtesy translation RL-11-T) must be filed by any development corporation that entered into a written agreement with investors to issue flow-through shares and, consequently, to incur Canadian exploration expenses or Canadian development expenses and to renounce those expenses in favour of the investors (the beneficiaries of the renunciation).

Expand for information about the RL-11 slip

Purpose of the RL-11 slip	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.
Must a summary be filed?	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).
Filing/distribution deadline	By the last day of the month following the month 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 the resource expenses were renounced.
Related documents	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)

RL-13 Slip – Ownership Certificate

The RL-13 slip (see courtesy translation RL-13-T) must be completed by or on behalf of a security owner or seller resident in Québec before they trade any coupon or share warrant representing interest or dividends payable by a debtor, or a cheque representing interest or dividends payable by a non-resident debtor.

The RL-13 slip must also be completed by a paying agent when interest on the sale, redemption, assignment or transfer of a bond, debenture or similar security is paid or credited to a security owner or seller resident in Québec. This does not apply to interest resulting from an investment contract or an income bond.

Expand for information about the RL-13 slip

Purpose of the RL-13 slip	The RL-13 slip is used to report the bonuses, interest and dividends received by the security owner or seller.
Must a summary be filed?	No.
Filing/distribution deadline	The debtor or paying agent must: file the RL-13 slips by the 15th day of the month following the month the payment was made; distribute the RL-13 slips to the owners or sellers of the securities at the time of deposit.
Related documents	N/A

RL-14 Slip – Information About a Tax Shelter

The RL-14 slip (see courtesy translation RL-14-T) must be filed by any tax shelter promoter (other than a partnership that is a tax shelter, that is required to file the Partnership Information Return [TP-600-V] and RL-15 slips [see courtesy translation RL-15-T] and that files those documents within the time allowed) that, in a calendar year, accepted consideration from an individual who, at the time of the acceptance, was resident in Québec, or acted as a mandator or mandatary in respect of such an acceptance.

Expand for information about the RL-14 slip

Purpose of the RL-14 slip	The RL-14 slip is used to report certain information regarding tax shelters, such as amounts received by individuals.
Must a summary be filed?	If you reported amounts on RL-14 slips, you are required to file an RL-14 summary for each tax shelter to which we have assigned an identification number.
Filing/distribution deadline	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.
Related documents	RL-14 summary, Information About a Tax Shelter (RL-14.S-V)

RL-15 Slip – Amounts Allocated to the Members of a Partnership

The RL-15 slip (see courtesy translation RL-15.EX-T) must be filed by any partnership that is required to file the Partnership Information Return (TP-600-V).

Expand for information about the RL-15 slip

Purpose of the RL-15 slip	The RL-15 slip is primarily used to provide members of partnerships with information about operating results (for example, income, losses, and other amounts allocated to the members for the fiscal period).
Must a summary be filed?	No. However, you must file the Partnership Information Return (TP-600-V).
Filing/distribution deadline	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.
Related documents	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)

RL-16 Slip – Trust Income

The RL-16 slip (see courtesy translation RL-16-T) must be filed by any trust that is required to file the Trust Income Tax Return (TP-646-V) and that allocates an amount to one of its beneficiaries. Note that if the trust sends RL-16 slips online, it must get an identification number before it can send the slips. If the trust does not have an identification number, it must get one before filing its income tax return. It can apply for a number using:

the online service in My Account for individuals, My Account for businesses or My Account for professional representatives;
form LM-58.1.2-V, Application for a Trust Identification Number.

Expand for information about the RL-16 slip

Purpose of the RL-16 slip	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.
Must a summary be filed?	No. However, you must file the Trust Income Tax Return (TP-646-V).
Filing/distribution deadline	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. Note Note New The Ministère des Finances du Québec has announced that Québec laws and regulations would be amended to reflect the deferral of the increase in the capital gains inclusion rate until January 1, 2026. Since you will have to recalculate amounts on certain RL slips, we are extending the filing deadline for those slips. The deadline for the RL-16 slip has been extended to May 1. No penalties will be charged if you file the slips by the extended deadlines, as long as there are capital gains amounts on them. If you file slips after the extended deadline, the late-filing penalty will be calculated as of the regular deadline. End of note
Related documents	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)

RL-18 Slip – Securities Transactions

The RL-18 slip (see courtesy translation RL-18-T) must be filed by the following persons (provided the person is either an individual resident in Québec or a corporation with an establishment in Québec):

a trader or dealer in securities that:
- purchases a security as principal, or
- sells a security as a mandatary;
a person that, in the ordinary course of business, buys and sells precious metals in the form of certificates, bullion or coins, and that makes a payment to another person (also an individual resident in Québec or a corporation with an establishment in Québec) related to the sale of precious metals by that other person;
a person that, as the agent or mandatary of an individual resident in Québec or a corporation with an establishment in Québec, receives the proceeds of a transaction made in the name of the mandatary or agent;
a person that, when a bearer debt obligation is disposed of or redeemed, makes a payment to an individual resident in Québec or acts as the agent or mandatary of the individual;
a person (except for an individual that is not a trust) that issues a security and subsequently purchases, redeems or cancels it, except when the transaction involves:
- a bond conversion, that is, the exchange of a bond for another bond of the same debtor, where the terms of the original bond give the holder the right to make the exchange, and where the amount payable on the acquired bond at maturity is the same as the amount payable on the exchanged bond at maturity,
- the exchange of a share, bond or note for a share of the same corporation (see section 301 of the Taxation Act), if the share is the only consideration given in exchange,
- the exchange of a share for a new share in the course of the reorganization of a corporation's capital, if the new share is the only consideration given in exchange (see sections 541 and following of the Taxation Act),
- the acquisition, redemption or cancellation of a security where there is an amalgamation (see section 544 of the Taxation Act),
- the disposition of a security upon the dissolution of a partnership (see sections 620 to 622, 624 and 625 of the Taxation Act), or
- the transfer of a security, upon the dissolution of a partnership, to another partnership that is deemed to be the continuation of the dissolved partnership (see section 633 of the Taxation Act).

Expand for information about the RL-18 slip

Purpose of the RL-18 slip	The RL-18 slip is used to report securities transactions (purchase, sale, redemption, acquisition or cancellation).
Must a summary be filed?	No.
Filing/distribution deadline	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. Note Note New The Ministère des Finances du Québec has announced that Québec laws and regulations would be amended to reflect the deferral of the increase in the capital gains inclusion rate until January 1, 2026. Since you will have to recalculate amounts on certain RL slips, we are extending the filing deadline for those slips. The deadline for the RL-18 slip has been extended to March 17. No penalties will be charged if you file the slips by the extended deadlines, as long as there are capital gains amounts on them. If you file slips after the extended deadline, the late-filing penalty will be calculated as of the regular deadline. End of note
Related documents	Guide to Filing the RL-18 Slip: Securities Transactions (RL-18.G-V)

RL-19 Slip – Advance Payments of Tax Credits

The RL-19 slip (see courtesy translation RL-19-T) is filed by Revenu Québec. The information on the RL-19 slip is used by individuals to complete the personal income tax return (TP-1-V).

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Purpose of the RL-19 slip	The RL-19 slip is used to report advance payments of the tax credit for childcare expenses, the tax credit for home-support services for seniors, the tax credit for the treatment of infertility and the tax credits respecting the work premium.
Must a summary be filed?	No.
Related documents	N/A

RL-21 Slip – Farm Support Payments

The RL-21 slip (see courtesy translation RL-21-T) must be filed by any government, municipality, municipal body, public body or producer organization or association that makes a payment of an amount that is a farm support payment, other than an amount paid out of a net income stabilization account.

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Purpose of the RL-21 slip	The RL-21 slip is used to report farm support payments.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide to Filing the RL-21 Slip: Farm Support Payments (RL-21.G-V)

RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans

The RL-22 slip (see courtesy translation RL-22-T) must be filed by any administrator of a multi-employer insurance plan.

Expand for information about the RL-22 slip

Purpose of the RL-22 slip	The RL-22 slip is used to report an individual's coverage under a multi-employer insurance plan (other than a plan covering total or partial loss of business, office-related or employment income).
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide to Filing the RL-22 Slip: Employment Income Related to Multi-Employer Insurance Plans (RL-22.G-V)

See RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans for information on how to complete the slip.

RL-24 Slip – Childcare Expenses

The RL-24 slip (see courtesy translation RL-24-T) must be filed by any person that, in exchange for remuneration, provided childcare services in Québec for which the tax credit for childcare expenses can be claimed. Such a person may operate:

a daycare centre;
a boarding school;
an overnight camp;
a day camp; or
a nursery school.

Expand for information about the RL-24 slip

Purpose of the RL-24 slip	The RL-24 slip is used to report childcare expenses that qualify for the tax credit for childcare expenses.
Must a summary be filed?	If you reported amounts on the RL-24 slip, you must file the RL-24 summary.
Filing/distribution deadline	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.
Related document	Guide to Filing the RL-24 Slip: Childcare Expenses (RL-24.G-V) RL-24 summary, Childcare Expenses (RL-24.S-V)

RL-25 Slip – Income from a Profit-Sharing Plan

The RL-25 slip (see courtesy translation RL-25-T) must be filed by any trustee of a profit-sharing plan. A beneficiary's employer can file an RL-25 slip on a trustee's behalf.

Expand for information about the RL-25 slip

Purpose of the RL-25 slip	The RL-25 slip is used to report dividends and capital gains (or losses) allocated to a beneficiary of a profit-sharing plan.
Must a summary be filed?	You have to file an RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) if you reported amounts on which you withheld Québec income tax during the year on an RL-25 slip.
Filing/distribution deadline	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. Note Note New The Ministère des Finances du Québec has announced that Québec laws and regulations would be amended to reflect the deferral of the increase in the capital gains inclusion rate until January 1, 2026. Since you will have to recalculate amounts on certain RL slips, we are extending the filing deadline for those slips. The deadline for the RL-25 slip has been extended to March 17. No penalties will be charged if you file the slips by the extended deadlines, as long as there are capital gains amounts on them. If you file slips after the extended deadline, the late-filing penalty will be calculated as of the regular deadline. End of note
Related documents	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)

See RL-25 Slip – Income From a Profit-Sharing Plan for information on how to complete the slip.

RL-26 Slip – Capital régional et coopératif Desjardins

The RL-26 slip (see courtesy translation RL-26-T) must be filed by the Capital régional et coopératif Desjardins corporation.

Expand for information about the RL-26 slip

Purpose of the RL-26 slip	The RL-26 slip is used to report amounts received pursuant to the issue of shares.
Must a summary be filed?	No.
Filing/distribution deadline	By March 31 of a calendar year, if a share was issued in January or February of that same year (or by March 31 of the following calendar year, in all other cases) you must: file the RL-26 slips; distribute the RL-26 slips to the recipients.
Related documents	N/A

RL-27 Slip – Government Payments

The RL-27 slip (see courtesy translation RL-27-T) must be filed by any Québec government department or agency that paid an amount, other than an excluded amount, to wholly or partly cover the cost of a contract or subsidy.

Expand for information about the RL-27 slip

Purpose of the RL-27 slip	The RL-27 slip is used to report amounts (other than excluded amounts) paid to a beneficiary (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 the beneficiary to cover part or all of the cost of one of the following contracts: 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.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide du relevé 27 – Paiements du gouvernement (RL-27.G)

RL-29 Slip – Remuneration of a Family-Type Resource or an Intermediate Resource

The RL-29 slip (see courtesy translation RL-29-T) must be filed by any public institution that paid remuneration to a person responsible for a family-type resource or an intermediate resource that takes in, at their principal place of residence, a maximum of nine users.

Expand for information about the RL-29 slip

Purpose of the RL-29 slip	The RL-29 slip is used to report remuneration paid to persons responsible for a family-type resource or an intermediate resource.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	Guide du relevé 29 – Rétribution d'une ressource de type familial ou d'une ressource intermédiaire (RL-29.G)

RL-31 Slip – Information About a Leased Dwelling

The RL-31 slip (see courtesy translation RL-31-T and RL-31.CS-T) must be filed by any person or partnership that is the owner of a residential complex and leases a dwelling for which rent was paid or was payable on December 31 of a given year.

Expand for information about the RL-31 slip

Purpose of the RL-31 slip	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 to claim the solidarity tax credit in their income tax returns.
Must a summary be filed?	No.
Filing/distribution deadline	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.
Related documents	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)

For more information, see RL-31 Slip-Related Obligations.

RL-32 Slip – First Home Savings Account

The RL-32 slip (see courtesy translation RL-32-T) must be filed by issuers of a first home savings account (FHSA).

Expand for information about the RL-32 slip

Purpose of the RL-32 slip	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.
Must a summary be filed?	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.
Filing/distribution deadline	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.
Related documents	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)