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.

You must have an employee's written consent to distribute the RL-1 slip to them by email. You do not need that consent if you make the RL-1 slip available on a secure electronic portal and all confidentiality requirements are met. Note that you must give the paper RL-1 slip to any employee who requests it.

If you want to distribute the RL-1 slip electronically to a beneficiary who is not your employee, you must have their written consent, whether electronically, by mail or by some other means. The beneficiary must clearly indicate that they consent to having their RL-1 slip sent to them 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.

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.

Lost or destroyed slips

If an employee loses or destroys their 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.”

Employees who leave their employment

If an employee leaves their 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 (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.