RL-1 Slip – Indian Employees
If you paid amounts to an Indian employee during the year, see the instructions below for the information to be entered on the employee's RL-1 slip (see courtesy translation RL-1-T).
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Box A |
Enter the gross employment income paid during the year minus the employment income situated on a reserve or premises included in box R. |
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Box G |
Enter the pensionable salary or wages under the Québec Pension Plan (QPP) paid during the year, including the employment income situated on a reserve or premises included in box R if you have filed a duly completed copy of form RR-2-V, Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment Is Excepted by Reason of a Tax Exemption. |
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Box I |
Enter the eligible salary or wages under the Québec parental insurance plan (QPIP) paid during the year, including the employment income situated on a reserve or premises included in box R. |
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Box O Box marked “Code (case O)” – Code RJ |
Enter in box O the retiring allowances paid during the year related to employment income situated on a reserve or premises. Also enter “RJ” in the box marked “Code (case O).” |
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Box O Box marked “Code (case O)” – Code RN |
Enter in box O the benefits paid under a wage loss replacement plan during the year related to employment income situated on a reserve or premises. Also enter “RN” in the box marked “Code (case O).” |
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Box R |
Enter the total of the following amounts:
The employee will be able to claim a deduction in the income tax return. |
| Additional information – Code R-1 |
Enter “R-1” in one of the blank boxes, followed by the amount of gross employment income situated on a reserve or premises included in box R. Do not enter retiring allowances or benefits paid under a wage loss replacement plan included in box R. |
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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. |
In order to determine the gross employment income situated on a reserve or premises, as well as the benefits paid under a wage loss replacement plan and retirement allowances related to such employment income, you must take into account the percentage of the Indian employee's duties that are performed on a reserve or premises. For more information, see RL-1 Slip – Box R.