This section provides information on how to complete an RL-1 slip (see courtesy translation RL-1-T) that you must file for:

• an employee with a salary deferral arrangement;
• an employee participating in a leave of absence plan;
• a deceased employee;
• an Indian employee;
• an employee who receives an amount from a person with whom you are not dealing at arm's length;
• a Québec employee temporarily posted outside Canada.