RL-1 Slip – Employment and Other Income
You file the RL-1 slip to report:
- the salary or wages and any other remuneration paid to an employee;
- the taxable benefits granted to an individual who receives them as a shareholder or as a member of a partnership (also referred to as a partner);
- the commissions, fees and other amounts paid to a self-employed person, if Québec income tax was withheld from such amounts;
- certain income that is not a salary or wages (see RL-1 Slip – Box O);
- amounts deducted at source from the above-mentioned types of remuneration.
Do not use the RL-1 slip to report the drawings of a self-employed person or a partner.
When we receive your RL-1 slips and RL-1 summary, we carry out a cursory review. If we notice that amounts reported on the RL-1 slips do not match those reported in the RL-1 summary, we will do one of two things. We may send you a notice of assessment detailing any revised amounts, or we may send you one or more of the following forms for you to complete:
- Statement of Employee and Employer QPP Contributions (LMU-141-V);
- Statement of Québec Parental Insurance Plan Premiums (LMU-150-V);
- Statement of Employer Contributions (LMU-142-V).
We forward certain information from the RL-1 slips to Retraite Québec and to the Ministère du Travail, de l'Emploi
You are required to file an RL-1 slip (see courtesy translation RL-1-T) if you paid salaries, wages, gratuities, tips, fees, scholarships or commissions as an employer or payer.
If you have more than one employer account, you must file RL-1 slips for each account, under the name and identification number shown on the Remittance of Source Deductions and Employer Contributions (form TPZ-1015.R.14.1-V, TPZ‑1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency) for each one.