RL slips

If you file more than 50 RL slips of the same type (other than RL-13 slips) for a given taxation year, you must send them online. 

If you file fewer than 51 RL slips of the same type or if you file RL-13 slips for a given taxation year, you can send them: 

• online;
• by mail, on paper (in this case, send only copy 1 of the RL slips).

Summaries

All summaries must be sent by mail, on paper, with the exception of the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions), which can be sent using the online service for filing the RL-1 summary in My Account for businesses.