RL-1 Slip – Indian Employees

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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).

Information to be entered on the RL-1 slip

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.

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.

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.

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).”

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).”

Box R

Enter the total of the following amounts:

  • the gross employment income that constitutes employment income situated on a reserve or premises (such income must not be included in box A);
  • the retiring allowances included in box O (code RJ) related to employment income situated on a reserve or premises.
  • the benefits paid under a wage loss replacement plan included in box O (code RN) related to employment income situated on a reserve or premises.

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.

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

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.

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