Filing RL Slips and the RL-1 Summary – General Rules

This section contains information about the RL-1, RL-2, RL-22 and RL-25 slips, as well as the RL-1 summary.

Filing deadline

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.

In addition, you must issue copies of the slips to employees and beneficiaries or recipients by the same deadline.

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

  • file an RL slip or the RL-1 summary late;
  • fail to use online filing when filing more than 50 RL slips of the same type.

When preparing an RL slip, you must make a reasonable effort to obtain the information to be provided on the slip. If you fail to provide required information, you are liable to a penalty of $100.

For more information, consult RL Slips and Summaries.

Tax obligation alerts

To be alerted whenever the filing deadline for the summary of source deductions and employer contributions is coming up, go to My Account for businesses and sign up for alerts and new message notifications.


So that you receive the alerts and notifications you signed up for, make sure the email address in your user account is correct.

End of note

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