You have a number of options for distributing RL slips to recipients (for example, beneficiaries, employees or individuals).

Distributing RL slips on paper

If you distribute paper RL slips, you must:

• give copy 2 of the slip to each recipient in person; or 
• send it by mail or by some other means. 

Distributing RL slips online

If you distribute RL-1 slips online to employees or RL-32 slips to holders or beneficiaries, you do not have to obtain their written consent if certain conditions are met, particularly with regard to confidentiality. However, you must send them a paper copy of the RL-1 or RL-32 slip if they request it. For more information, see canada.ca.

If you distribute RL slips online to recipients who are not employees, you must first obtain their written consent (either by mail, online or some other way).

Recipients must clearly state their consent to receiving the RL slip online and that their consent will remain valid until they inform you of their intent to revoke it. Furthermore, you must inform the recipients of the means by which they can revoke their consent.

When you distribute RL slips online to employees and recipients, you must:

• protect their personal information;
• be able to check the identity of any recipient who gives their consent; and
• make sure that the information on the RL slip cannot be modified.

Lost or destroyed RL slip

If a recipient loses or destroys an RL slip that you have already filed with us, you must give them another copy 2 of the original slip marked "Duplicata." Do not file a new slip.

Change of address

If the recipient has moved, you must produce a duplicate of the original slip, making sure to enter the new address. The slip must only be sent to the recipient. Do not send it to us. 

Recipient incorrectly identified

For information on how to correct a social insurance number or the first or last name of the recipient, see Cancelling RL Slips.