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 as 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.

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.