You must file the RL-1 slip (see courtesy translation RL-1-T) using the prescribed form.

To file, you can use:

• the online services in My Account for businesses;
• software authorized by Revenu Québec for filing RL-1 slips;
• software you have developed for filing RL-1 slips that meets our requirements;
• the PDF RL-1 slip (in French only) that can be completed onscreen; or
• the paper RL-1 slip that we provide.

A specialized service provider, such as an accountant or a payroll service, can file the RL-1 slips for you using the online services in My Account for professional representatives.

We do not provide financial compensation to anyone who provides their own RL slips.

Filing RL-1 slips with Revenu Québec

If you are filing more than five RL-1 slips, you must file them online using:

• software authorized by us (in an XML file); or
• the services in My Account for businesses.

If you are filing fewer than six RL-1 slips, you can file them online using software authorized by us (in an XML file) or the services in My Account, or you can mail us the paper slips. If you mail us the slips, send us only copy 1 of each slip. 

A specialized service provider can file the RL-1 slips for you using the online services in My Account for professional representatives.

When you file RL-1 slips, you must also file the RL-1 summary for the year concerned. Copy 1 of the paper RL-1 slips must be enclosed with the RL-1 summary, unless you file the slips or the summary online.

For more information on filing RL slips online, see the Tax Preparers' Guide: RL Slips (ED‑425-V).

Amending or cancelling an RL-1 slip

To amend or cancel an RL-1 slip that you have already filed, see Amending RL Slips and Cancelling RL Slips.