Distributing RL Slips to Recipients

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

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. 

If you distribute your RL slips electronically, send only one copy of each slip. To send an RL slip electronically, you must first obtain the recipient's prior written consent (either by mail or electronically).

Lost or destroyed RL slip

If a person lost or destroyed an RL slip you sent, you must send the person another copy 2 of the RL slip, clearly marked "Duplicate." Do not produce a new slip.


Be sure the number in the upper right corner of copy 2 of the RL slip is legible.

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 duplicate 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 and Summaries.

Computer-generated RL slips 

RL-slip sequential numbers

Two RL-slip sequential numbers (nine digits) must be printed in the box in the upper right-hand corner of copy 2 of each slip to be sent to a recipient (see the example below), if:

Examples of sequential numbers
000 000 000Sequential number associated with using our Transmitting RL Slips Online service (series of sequential numbers associated with the transmitter number)
000 000 000Sequential number associated with a paper RL slip provided by us or with a computer-generated RL slip (series of sequential numbers provided to software developers only)

Authorization number

If you use software to generate paper RL slips, an authorization number must be printed on copy 2 of each RL slip you send to recipients.

This number is usually found close to the Revenu Québec logo. It is composed of two letters and six digits (for example, FS9999999). It signifies that the RL slip produced by your software meets our requirements.

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