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The Charter of the French language and its regulations govern the consultation of English-language content.

RL-1 Slip – Deceased Employees

If you paid amounts for a deceased employee during the year, see the instructions below for the information to be entered on the RL-1 slip (see courtesy translation RL-1-T) you have to file for the employee or the employee's succession.

Information to be entered on the RL-1 slip

Box A

Enter the gross employment income paid for the deceased employee, including all amounts to which the employee was entitled and that you would have paid during the year (for example, the amount of vacation pay accumulated at the time of death or retroactive salary or wages paid under a collective agreement signed before the employee's death).

Do not include in box A death benefits you paid to the succession (such benefits are to be reported in box O).

Box O

Box marked “Code (case O)” – Code RK

Enter in box O the death benefit paid to the deceased employee's succession in recognition of services rendered by the employee, including:

  • unused sick leave credits at the date of death;
  • death benefits paid by the custodian of an employee benefit plan.

Do not include in box O amounts paid for vacation days accumulated to the date of the employee's death (such amounts are to be reported in box A).

Also enter “RK” in the box marked “Code (case O).”

Other boxes and additional information

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions). Also enter any additional information.


Do not report on the RL-1 slip any amount you paid for the employee that was unforeseeable at the time of death (for example, a lump sum paid under a collective agreement signed after the employee's death).

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