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The Charter of the French language and its regulations govern the consultation of English-language content.

Table of Remuneration Subject to Source Deductions and Employer Contributions

The table below shows whether the remuneration you pay is subject to source deductions and employer contributions. It also shows in which box of the RL-1 slip (see courtesy translation RL-1-T) to include the remuneration.


For certain types of remuneration, you can click on the hyperlink to see important information.

You can also refer to the basic conditions.

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If the remuneration you pay is not shown in the table below, contact us.

For more information on filing the RL-1 slip, see RL-1 Slip – Employment and Other Income.

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