RL-1 Slip – Box A

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Enter in box A of the RL-1 slip (see courtesy translation RL-1-T) the salary or wages and any other remuneration (including bonuses) paid to an employee for an office or employment, except the portion of such income included in Box R that constitutes employment income situated on a reserve or premises. The amounts entered in box A must be calculated before source deductions.

You must enter the amounts in box A of the RL-1 slip for the year in which the amount is paid. For example, if you pay an amount on January 2, 2021, for the pay period covering December 22, 2020, to January 2, 2021, you must enter this amount in Box A of the employee's RL-1 slip for 2021 rather than on the slip for 2020.

Repayment of employment income

If an employee repaid or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimbursed you employment income entered in box A in the year, see Other Reimbursements.

Taxable benefits

Include in box A the value of the taxable benefits granted to an employee, or the total of the following amounts:

  • your contribution to a private health services plan for the coverage that the current, former or future employee received during the year (amount entered in box J);
  • the value of the taxable benefit related to trips you paid for on behalf of the employee (or on behalf of a member of the employee's household) who was a resident of a designated remote area (amount entered in box K);
  • the contribution to a group insurance plan (other than insurance for total or partial loss of employment income) that you paid to the administrator of a multi-employer insurance plan for the current, former or future employee's coverage (amount entered in box P);
  • the allowance you paid to the employee for meals and lodging (amount entered in box V);
  • the value of the taxable benefit related to the meals, board and lodging you provided to the employee (amount entered in box V);
  • the value of the taxable benefit related to the personal use of a motor vehicle that you made available to the employee (or to a person related to the employee) (amount entered in box W);
  • the value of all other taxable benefits granted to the employee (amount entered in box L).

For more information, see Taxable Benefits.

Additional information – Benefit related to previous employment (code 211)

Conditions

The amount in box A includes only a taxable benefit (in cash or in kind) granted to an individual because of previous employment. This amount is equal to the total of the amounts entered in boxes J, K, L, P, V and W.

Information to be entered on the RL-1 slip

Enter “211” in one of the blank boxes, followed by the amount in box A.

Tips

Include in box A the tips received by an employee in the hotel, bar or restaurant sector, including:

  • the net tips that the employee reported (amount entered in box S);
  • the controlled tips that are service charges added to the customer's bill (amount entered in box S);
  • the tips that you allocated to the employee (amount entered in box T).

For more information, see Tips.

Indemnity paid further to a precautionary cessation of work

Include in box A the basic remuneration that you paid to an employee under the Act respecting occupational health and safety for the first five days after the employee stopped working.

Indemnities further to an industrial accident – CNESST

Include in box A certain amounts paid further to an industrial accident or occupational disease, including:

  • the net salary or wages (100%) you paid to an employee on the day of the accident (that is, the last full or partial day the employee worked further to the accident);
  • the amount exceeding the income replacement indemnity corresponding to 90% of the employee's net salary or wages that you paid to an employee during the first 14 days following the day of the accident;
  • the gross employment income (including sick leave accumulated but not used) you paid to an employee for the period beginning on the 15th day following the day of the accident to the day that the CNESST hands down its decision;
  • the wage loss replacement benefits that you paid to an employee, unless you paid them under a plan based on insurance principles, that is, if the funds are accumulated in the hands of a trustee or in a trust account, and they are sufficient to guarantee the payment of potential claims (such benefits must be reported in box O);
  • the amount you paid to an employee in addition to the income replacement indemnity the employee received from the CNESST after a favourable decision by the CNESST;
  • the amount exceeding an employee's net salary or wages (100%) that you paid to the employee for each day or part of a day that the employee was obliged to miss work in order to receive care, undergo medical tests that were not performed at your request or carry out activities as part of a personalized rehabilitation program;
  • the net salary or wages (100%) you paid to an employee for a medical test performed at your request.

For more information, see RL-1 Slip – Indemnities Further to an Industrial Accident (CNESST).

Amounts paid by a custodian of an employee benefit plan

If you are the custodian of an employee benefit plan, you must include in box A the total amount paid to a beneficiary of the plan (including an amount paid further to the disposition of an interest in the plan), with the exception of the following:

  • refunds of amounts paid into the plan by the beneficiary;
  • death benefits (such benefits are to be reported in box O);
  • pension benefits for services performed for you by a person during a period in which the employee was not resident in Canada (such benefits are to be reported on the RL-2 slip).

For more information, see RL-1 Slip – Amounts Paid by a Custodian of an Employee Benefit Plan.

Additional information – Employee benefit plan (code A-1)

Conditions

The amount entered in box A includes amounts paid to a beneficiary of an employee benefit plan.

Information to be entered on the RL-1 slip

Enter “A-1” in one of the blank boxes, followed by the total amount paid to the beneficiary of the plan included in box A.

Amounts allocated by a trustee of an employee trust

If you are the trustee of an employee trust, you must include in box A the total amount you allocated to a beneficiary of the trust.

For more information, see RL-1 Slips – Amounts Allocated by a Trustee of an Employee Trust.

Additional information – Employee trust (code A-2)

Conditions

The amount entered in box A includes amounts allocated to a beneficiary of an employee trust.

Information to be entered on the RL-1 slip

Enter “A-2” in one of the blank boxes, followed by the total amount allocated to the beneficiary of the trust included in box A.

Fees and commissions

Include in box A:

  • the gross amount of commissions paid in connection with employment that is included in box M;
  • fees paid in connection with employment (for example, the fees paid to council or committee members).
Retroactive payments

Include in box A the retroactive payments related to employment income that you made in the year, including:

  • payments resulting from a collective agreement signed before the death of an employee;
  • payments made further to a court judgment, an arbitration award or a settlement between the parties in legal proceedings.
Directors' fees

Include in box A the directors' fees paid to a director, including fees paid to a non-resident director.

Salary or wages paid to an employee with a salary deferral arrangement

If an employee has a salary deferral arrangement with you and, under the arrangement, you defer the payment of a portion of the salary or wages earned by the employee in the year to another year, you must include the following amounts in box A:

  • the portion of the salary or wages earned in the year that will be paid in another year, if you are filing an RL-1 slip for the year in which the salary or wages are earned;
  • the interest accrued for the employee's benefit during the year, unless the funds are held by a trust.

If you are filing an RL-1 slip for the year in which the deferred salary or wages are paid, do not include in box A the portion of the salary earned in a previous year that you paid to the employee during the year.

For more information, see RL-1 Slip – Employees With a Salary Deferral Arrangement.

Salary or wages paid to an employee participating in a paid leave of absence plan

If an employee participates in a deferred salary leave plan or a salary advance leave plan, you must include in box A the amounts paid to the employee during the leave, if the employee took the leave in the year.

For more information, see RL-1 Slip – Employees Participating in a Leave of Absence Plan.

Employment income of a deceased employee

Include in box A a deceased employee's gross employment income, including all amounts to which the employee was entitled and that the employee would have received 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:

  • death benefits that you paid to the succession (such benefits must be reported in box O);
  • any amount you paid that was unforeseeable at the time of the employee's death (for example, a lump sum paid under a collective agreement signed after the employee's death).

For more information, see RL-1 Slip – Deceased Employees.

Employment income paid to a forestry worker

Include in box A the gross employment income paid to an employee who must provide a chainsaw or a brushcutter for work.

Additional information – Chainsaw expenses (code A-4)

Conditions

The amount entered in box A includes employment income paid to an employee who must provide a chainsaw for work.

Information to be entered on the RL-1 slip

Enter “A-4” in one of the blank boxes, followed by the amount corresponding to the value of the fuel (for example, gas or oil) and services (for example, repairs) that you provided to the employee for the use, maintenance and repair of the chainsaw.

Note
The employee can claim a deduction for the amount related to code A-4 in the income tax return.

Additional information – Brushcutter expenses (code A-5)

Conditions

The amount entered in box A includes employment income paid to an employee who must provide a brushcutter for work.

Information to be entered on the RL-1 slip

Enter “A-5” in one of the blank boxes, followed by the amount corresponding to the value of the fuel (for example, gas or oil) and services (for example, repairs) that you provided to the employee for the use, maintenance and repair of the brushcutter.

Note
The employee can claim a deduction for the amount related to code A-5 in the income tax return.
Employment income paid to Québec sailors engaged in international freight transportation

Include in box A the gross employment income paid to a Québec sailor engaged in international freight transportation for whom you obtained a certificate from the Ministère des Transports.

Additional information – Remuneration received by a Québec sailor (code A-6)

Conditions

You are an eligible shipowner, and the amount entered in box A includes employment income paid to a Québec sailor engaged in international freight transportation for whom you obtained a certificate from the Ministère des Transports.

Information to be entered on the RL-1 slip

Enter “A-6” in one of the blank boxes, followed by the amount corresponding to 75% of the gross employment income included in box A.

Note
The employee can claim a deduction for the amount related to code A-6 in the income tax return.
Employment income paid to a member of the Canadian Forces or a police officer

Include in box A the gross employment income paid to a member of the Canadian Forces or a police offer who was deployed on a mission abroad.

Additional information – Deduction for Canadian Forces personnel and police officers (code A-7)

Conditions

The amount entered in box A includes employment income paid to a member of the Canadian Forces or a police officer deployed on a mission abroad, regardless of the risk score associated with the mission.

Information to be entered on the RL-1 slip

Enter “A-7” in one of the blank boxes, followed by the lesser of the following amounts:

  • the portion of the gross employment income in box A that is attributable to the mission abroad minus the total registered pension plan (RPP) contributions withheld from that income;
  • the gross employment income that you would have paid the employee had the employee been paid the maximum remuneration of a Lieutenant-Colonel of the Canadian Forces for the mission.
Note
The employee can claim a deduction for the amount related to code A-7 in the income tax return.
Employment income paid to a foreign specialist, researcher or professor

Include in box A the gross employment income paid to a foreign employee for whom you obtained an annual certificate from the Québec government, such as:

  • a foreign specialist who works in a biotechnology development centre (BDC), in an international financial centre (IFC) or for a financial services corporation;
  • a foreign researcher who works for a business in Canada that carries out scientific research and experimental development (R&D) (or has R&D carried out on its behalf) in Québec;
  • a foreign researcher who has a post-doctoral internship with an eligible university entity or a public research centre;
  • a foreign expert who works for a business in Canada that carries out R&D (or has R&D carried out on its behalf) in Québec;
  • a foreign professor who works at a Québec university.

Additional information – Deduction for foreign specialists (code A-9)

Conditions

The amount entered in box A includes employment income paid to a foreign specialist who works in a BDC, in an IFC or for a financial services corporation and for whom you obtained an annual certificate from the Québec government.

Information to be entered on the RL-1 slip

Enter “A-9” in one of the blank boxes, followed by the amount corresponding to the portion of gross employment income included in box A that is not subject to source deductions of income tax.

See code A‑14 below for more instructions.

Note
The employee can claim a deduction for the amount related to code A-9 in the income tax return.

Additional information – Deduction for foreign researchers (code A-10)

Conditions

The amount entered in box A includes employment income paid to a foreign researcher who works for a business in Canada that carries out R&D (or has R&D carried out on its behalf) in Québec and for whom you obtained an annual certificate from the Québec government.

Information to be entered on the RL-1 slip

Enter “A‑10” in one of the blank boxes, followed by the amount corresponding to the portion of gross employment income included in box A that is not subject to source deductions of income tax.

See code A‑14 below for more instructions.

Note
The employee can claim a deduction for the amount related to code A-10 in the income tax return.

Additional information – Deduction for foreign researchers on a post-doctoral internship (code A-11)

Conditions

The amount entered in box A includes employment income paid to a foreign researcher who has a post‑doctoral internship with an eligible university entity or a public research centre and for whom you obtained an annual certificate from the Québec government.

Information to be entered on the RL-1 slip

Enter “A‑11” in one of the blank boxes, followed by the amount corresponding to the portion of gross employment income included in box A that is not subject to source deductions of income tax.

See code A‑14 below for more instructions.

Note
The employee can claim a deduction for the amount related to code A-11 in the income tax return.

Additional information – Deduction for foreign experts (code A-12)

Conditions

The amount entered in box A includes employment income paid to a foreign expert who works for a business in Canada that carries out R&D (or has R&D carried out on its behalf) in Québec and for whom you obtained an annual certificate from the Québec government.

Information to be entered on the RL-1 slip

Enter “A‑12” in one of the blank boxes, followed by the amount corresponding to the portion of gross employment income included in box A that is not subject to source deductions of income tax.

See code A‑14 below for more instructions.

Note
The employee can claim a deduction for the amount related to code A-12 in the income tax return.

Additional information – Deduction for foreign professors (code A-13)

Conditions

The amount entered in box A includes employment income paid to a foreign professor who works at a Québec university and for whom you obtained an annual certificate from the Québec government.

Information to be entered on the RL-1 slip

Enter “A‑13” in one of the blank boxes, followed by the amount corresponding to the portion of gross employment income included in box A that is not subject to source deductions of income tax.

See code A‑14 below for more instructions.

Note
The employee can claim a deduction for the amount related to code A-13 in the income tax return.

Additional information – Exemption rate (code A-14)

Conditions

You entered, as additional information, an amount related to code A‑9, A‑10, A‑11, A‑12 or A‑13.

Information to be entered on the RL-1 slip

Enter “A‑14” in one of the blank boxes, followed by the exemption rate.

The exemption rate is the result of the following calculation: the amount related to code A‑9, A‑10, A‑11, A‑12 or A‑13 divided by the portion of gross employment income related to the exemption period included in box A, multiplied by 100.

This rate must be more than 24%.

Example

You obtained an annual certificate for a foreign professor from the Québec government. The certificate gives entitlement to a deduction in the professor's income tax return. The professor earns a salary of $100,000, that is:

  • $40,000 for the exemption period from January to June;
  • $60,000 for the exemption period from July to December.

The portion of gross employment income on which you did not withhold income tax totals $35,000, that is:

  • $20,000 for the exemption period from January to June ($40,000 x 50%);
  • $15,000 for the exemption period from July to December ($60,000 x 25%).

You must therefore enter:

  • $100,000 in box A, for the gross employment income paid to the employee in the year;
  • “A-13” in a blank box, followed by the amount of $35,000, for the portion of gross employment income not subject to source deductions;
  • “A-14” in a blank box, followed by the 35% exemption rate, calculated as follows: the amount related to code A‑13 ($35,000) divided by the portion of gross employment income related to the exemption period ($100,000), multiplied by 100.
Other employment income to include in box A

Include in box A:

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