If you pay amounts as an employer or payer, you must complete and file the applicable RL-1, RL-2, RL-22, RL-25 or RL-32 slips and give a copy to the employees and beneficiaries. You must also complete and file the RL-1 summary.

For information on the obligation to file RL-1, RL-2, RL-22, RL-25 or RL-32 slips and the RL-1 summary and the other amounts and information you must report, see the following:

• Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V)
• Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V)
• Guide to Filing the RL-2 Slip: Retirement and Annuity Income (RL-2.G-V)
• Guide to Filing the RL-22 Slip: Employment Income Related to Multi-Employer Insurance Plans (RL-22.G-V)
• Guide to Filing the RL-25 Slip: Income From a Profit-Sharing Plan (RL-25.G-V)
• Guide to Filing the RL-32 Slip: First Home Savings Account (RL-32.G-V)

Filing methods

See RL Slips and Summaries for the filing methods and deadlines for RL slips and the RL-1 summary.

You must generally file your RL slips and the RL-1 summary with us by the last day of February of the year following the year covered by the slips.

You must also give a copy of the RL slips to employees and beneficiaries or recipients by the same deadline.

Penalties

Under the Tax Administration Act, you are liable to a penalty if:

• You file an RL slip or the RL-1 summary late.
• You fail to use online filing when filing more than five RL-1, RL-2, RL-22, RL-25 or RL-32 slips.

You are liable to a penalty of $100 if you fail to provide required information. The penalty does not apply if the omission concerns an employee's, beneficiary's or recipient's personal information and you made reasonable efforts to obtain it.

Tax obligation alerts

To receive an email alert whenever the filing deadline for the RL-1 summary is coming up, go to My Account for businesses and sign up for alerts and new message notifications.