As a rule, you have to file an RL-1 slip (see courtesy translation RL-1-T) for an employee (whether resident in Québec or not) if you made source deductions (income tax, Québec Pension Plan [QPP] contributions and Québec parental insurance plan [QPIP] premiums) and have to pay employer contributions (QPP contributions, QPIP premiums, contributions to the health services fund and the Workforce Skills Development and Recognition Fund [WSDRF], and the contribution related to labour standards) on the employee's remuneration subject to the contributions. 

Employee who makes QPP contributions under a certificate of coverage

If an employee makes QPP contributions under a certificate of coverage issued by Retraite Québec's Bureau des ententes en matière de sécurité sociale, see RL-1 Slip – Québec Employee Temporarily Posted Outside Canada.

Employee who receives an amount from a person with whom you are not dealing at arm's length

If one of your employees receives an amount from a person with whom you are not dealing at arm's length, see Employee Who Receives an Amount From a Person With Whom You Are Not Dealing at Arm's Length.

Individual who is another employer's employee

You must file an RL-1 slip for an individual who is another employer's employee where that individual:

• reports for work at one of your establishments located in Québec;
• is the employee of an employer who does not have an establishment located in Québec;
• performs a service for you in Québec as part of their ordinary duties with their employer, in the course of your regular and ongoing activities;
• performs a service of the same nature as services performed by employees of employers that carry on the same type of business as you.