Deadline for Filing and Distribution
The deadline for filing your RL-1 slips with us and distributing the RL-1 slips to employees and beneficiaries is the last day of February of the year following the year covered by the slips.
A different deadline may apply if you have stopped making periodic remittances of source deductions and employer contributions, if you have stopped operating your business, or if the person required to file the RL-1 slips with us has died. See table below.
Your deadline for filing the RL-1 summary is the same as the deadline for filing the RL-1 slips.
|You temporarily stop making periodic remittances of source deductions and employer contributions but continue carrrying on your business.||Last day of February of the year following the year covered by the slips|
|You permanently stop making periodic remittances of source deductions and employer contributions because you no longer have employees.||20th day of the month following the month in which you made your last remittance|
|You stop carrying on your business.||30th day after the date on which your business activities stopped|
|The person required to file the RL-1 slip has died.||90th day following the date of death (the slips must be filed by the person's legal representative)|
For more information, see You Stop Making Remittances.
If you are filing more than 50 RL-1 slips, you must send them to us online using software authorized by Revenu Québec (in an XML file) or the service for filing the RL-1 summary in My Account for businesses.
If you are filing fewer than 51 RL-1 slips, you can send them to us:
- using the service for filing the RL-1 summary in My Account for businesses;
- using software authorized by Revenu Québec (in an XML file); or
- by mail (on paper).
If you mail us the slips, send us only copy 1 of each slip.
The service for preparing the RL-1 slip in My Account does not let you file the slip. To file the slip, you must use the service for filing the RL-1 summary and file the summary and the slip together.
Make sure you keep the slips on a technology-based medium or on paper for six years after the last taxation year to which they apply.
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).
You have a number of options for distributing RL-1 slips to employees and beneficiaries. If you file paper slips, you must distribute copy 2 of the slips to them either in person, by mail or by some other means.
If you distribute the RL-1 slip to your employees electronically, you do not need to obtain their prior written consent asso long as certain conditions are met, such as those regarding confidentiality. For more information, visit the Government of Canada website. Note that you must give the paper RL-1 slip to any employee who requests it.
If you wish to distribute the RL-1 slips electronically to beneficiaries who are not your employees, you must obtain their prior written consent, whether electronically, by mail or by some other means. A beneficiary must clearly indicate that they consent to having their RL-1 slip distributed electronically and that their consent remains valid until they notify you otherwise. You must also inform the beneficiary of how they can withdraw their consent if they wish to do so.
When distributing RL slips electronically to employees or beneficiaries, you must:
- protect the employee's or beneficiary's personal information;
- be able to verify the identity of all consenting beneficiaries;
- ensure that the RL-1 slips are distributed in a format that prevents the information in them from being changed.
If an employee loses or destroys his or her copy of an RL-1 slip that has already been submitted, do not file a new slip. Instead, give the employee a new copy of copy 2 of the original slip marked “Duplicata.”
If an employee leaves his or her employment before the end of the year, you can prepare an RL-1 slip (see courtesy translation RL-1-T) or an RL-1.T-T (a temporary RL-1 slip) (see courtesy translation RL-1.T-T) at that time and give the employee copy 2. File the RL-1 slip or the RL-1.T slip at the same time as you file the RL-1 slips for your other employees for the year in question (see Filing and distribution deadline above).
For more information, see RL Slips and Summaries.