Filing Deadline for RL Slips and Summaries
Noteannonce
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 and RL-25 slips has been extended to March 17, and 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
As a rule, you must file the RL slips and, if applicable, the related summaries by the last day of February of the year following the one covered by the slips. You must also distribute the slips to recipients by the same day.
For more information on the filing deadline for each RL slip and, if applicable, the related summaries, see RL Slips.
