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

Employer's Kit

The Employer's Kit includes the principal online services, tools and documents that employers and payers use in calculating source deductions and employer contributions and in filing the RL-1, RL-2 and RL-25 slips and the RL-1 summary.

Online services  

  • Using the services available in My Account for businesses, you can:
    • register a business for an additional Revenu Québec file (if the business is already registered for at least one file),
    • file a source deductions and employer contributions return,
    • remit source deductions and employer contributions,
    • view your returns and remittances,
    • complete and file the RL-1 summary, and
    • complete RL-1 slips (and file them online if you file the RL-1 summary online).
  • Transmitting RL Slips   
  • Register a New Business (GST, QST, other consumption taxes, source deductions and corporation income tax)

Forms and publications

CO-1016-T Demande de réduction de la retenue d'impôt pour une société non résidente (courtesy translation)
ED-425-V Tax Preparers' Guide: RL Slips
IN-111-V Checklist for New Businesses: Source Deductions and Employer Contributions
IN-250-V Tax Measures Respecting Tips
IN-253-V Taxable Benefits
IN-412.A-V Information for Users of RL-Slip Software
LE-39.0.2-V Calculation of the Contribution Related to Labour Standards
LM-1-V Application for Registration
LM-1.A-V Request for Cancellation or Variation of Registration
LM-1.AD-V Notice of Change of Address
RL-1.G-V Guide to Filing the RL-1 Slip: Employment and Other Income
RL-1-T RL-1 slip (courtesy translation)
RL-1.T-T Relevé 1 temporaire (courtesy translation)
RL-2.G-V Guide to Filing the RL-2 Slip: Retirement and Annuity Income
RL-2-T RL-2 slip (courtesy translation)
RL-22.G-V Guide to Filing the RL-22 Slip: Employment Income Related to Multi-Employer Insurance Plans
RL-22-T RL-22 slip (courtesy translation)
RL-25.G-V Guide to Filing the RL-25 Slip: Income from a Profit-Sharing Plan
RL-25-T RL-25 slip (courtesy translation)
RLZ-1.S-V Summary of Source Deductions and Employer Contributions (RL-1 summary)
RLZ-1.S.G-V Guide to Filing the RL-1 Summary
RLZ-1.ST-V Summary of Source Deductions and Employer Contributions
RR-2-V Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment Is Excepted by Reason of a Tax Exemption
TP-41.C-V Calculation of an Automobile Benefit
TP-1015.3-V Source Deductions Return
TP-1015.F-V Formulas to Calculate Source Deductions and Contributions  
TP-1015.G-V Guide for Employers
TP-1015.N-V Election by Fishers to Have Income Tax Deducted at Source
TP-1015.R.13.1-V Statement of Commissions and Expenses for Source Deduction Purposes
TP-1015.R.14.JU-V Application to Have a Revenu Québec Identification Number Associated with a CNESST Employer Number
TP-1015.TA-V Table for Québec Parental Insurance Plan Premiums
TP-1015.TI-V Source Deduction Table for Québec Income Tax
TP-1015.TR-V Source Deduction Tables for QPP Contributions
TP-1016-V Application for a Reduction in Source Deductions of Income Tax
TP-1017-V Request to Have Additional Income Tax Withheld at Source
TP-1019.4-V Register and Statement of Tips
TP-1086.R.1-V Employer's Statement of Tips and Tippable Sales
TPZ-1015.R.14.3D-V Application to Make Remittances of Source Deductions and Employer Contributions Based on Pay Periods
TPZ-1015.R.14.M-V Request for Correction of a Remittance Form for Source Deductions and Employer Contributions
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter