RL slips

If you file more than 5 RL slips of the same type (other than RL-13 slips) or more than 50 RL-24 slips for a calendar year, you must send them to us online.

If you file fewer than 6 RL slips of the same type (other than RL-13 slips), or fewer than 51 RL-24 slips, you can send them: 

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

Summaries

You must mail summaries (on paper), except for the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions), which you can also send using the online services for filing RL-1 slips and the RL-1 summary in My Account for businesses.

If you use a specialized service provider such as an accountant or payroll service, they can file your RL-1 summary using the online services in My Account for professional representatives.