Employee Who Receives an Amount From a Person With Whom You Are Not Dealing at Arm's Length

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If one of your employees receives employment income from a person with whom you are not dealing at arm's length, see the instructions below for the information to be entered on the employee's RL-1 slip (see courtesy translation RL-1-T).

Information to be entered on the RL-1 slip

Box A

Enter the gross employment income paid during the year by the person with whom you are not dealing at arm's length.

Box B

Enter the total Québec Pension Plan (QPP) contributions withheld during the year by the person with whom you are not dealing at arm's length.

Box E

Enter the total Québec income tax withheld during the year by the person with whom you are not dealing at arm's length, if that person does not have an establishment in Québec.

Box G

Enter the pensionable salary or wages under the QPP paid during the year by the person with whom you are not dealing at arm's length.

Box H

Enter the total Québec parental insurance plan (QPIP) premiums withheld during the year by the person with whom you are not dealing at arm's length.

Box I

Enter the eligible salary or wages under the QPIP paid during the year by the person with whom you are not dealing at arm's length.

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.

Note

If the person with whom you are not dealing at arm's length has an establishment in Québec, that person must file an RL-1 slip for your employee and enter in box E the Québec income tax withheld on the employment income the person paid the employee. Boxes A, B, G, H and I on that RL-1 slip must be left blank.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter