Include in box A the value of all taxable benefits granted to an employee, which is 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 an eligible family member) 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 entered 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.

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

• the net tips 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 you allocated to the employee (amount entered in box T).

For more information, see Tips.

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

Include in box A the following amounts paid further to an industrial accident or occupational disease:

• 100% of the net salary or wages you paid an employee on the day they stopped working (that is, the last full or partial day the employee worked following their accident);
• the amount exceeding the income replacement indemnity that is 90% of an employee's net salary or wages, that you paid an employee in the first 14 days after they stopped working;
• the gross employment income (including unused sick leave) you paid an employee from the 15th day following the day they stopped working to the day the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) hands down its decision;
• the wage loss replacement benefits that you paid an employee (unless you paid the benefits under a plan based on insurance principles [that is, a plan under which funds are accumulated in the hands of a trustee or in a trust account and are sufficient to guarantee the payment of potential claims], in which case they must be reported in box O);
• the amount you paid 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 100% of the net salary or wages you paid an employee for each day or part of a day they missed work in order to receive care, undergo medical tests at someone else's request or carry out activities as part of a personalized rehabilitation program;
• 100% of the net salary or wages you paid an employee for a medical test performed at your request.

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

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 by a person while they were 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.

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.

Include in box A:

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

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.

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

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 the employee earned 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 being paid, do not include in box A the portion of the salary or wages earned in a previous year that you paid the employee during the year.

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

If an employee is participating 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 it was taken in the year.

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

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 the following amounts in box A:

• death benefits that you paid to the succession (such benefits must be reported in box O);
• any amount you paid in respect of 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).

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

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.

Details

The employee can claim a deduction for the amount related to code A-4 in their 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.

Details

The employee can claim a deduction for the amount related to code A-5 in their income tax return.

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 et de la Mobilité durable.

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 et de la Mobilité durable.

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 portion of the gross employment income included in box A that is attributable to employment as a Québec sailor engaged in international freight transportation.

Details

The employee can claim a deduction for the amount related to code A-6 in their income tax return.

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 – Canadian Forces personnel and police deduction  (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 included 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.

Details

The employee can claim a deduction for the amount related to code A-7 in their income tax return.

Include in box A the gross employment income paid to one of the following foreign employees for whom you obtained an annual certificate from the Québec government:

• 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 is doing 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.

Details

The employee can claim a deduction for the amount related to code A-9 in their 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.

Details

The employee can claim a deduction for the amount related to code A-10 in their 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 is doing 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.

Details

The employee can claim a deduction for the amount related to code A-11 in their 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.

Details

The employee can claim a deduction for the amount related to code A-12 in their 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.

Details

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

Additional information – Exemption rate (code A-14)

Conditions

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

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%.

Include in box A:

• bonuses and incentives;
• overtime pay;
• vacation pay;
• amounts paid for vacation days accumulated to the date of retirement;
• advances;
• the gross employment income paid to your employee by a person with whom you are not dealing at arm's length;
• the gross employment income paid to an employee of one of your establishments located outside Canada, if the employee is temporarily posted outside Canada and is subject to Québec Pension Plan (QPP) contributions under a certificate of coverage issued by Retraite Québec's Bureau des ententes en matière de sécurité sociale;
• earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the Veterans Well‑being Act (federal statute).

From the amount in box A, subtract any gross employment income you paid an employee or a former employee in the year that the employee or former employee repaid you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimbursed you in the same year. Do not subtract gross employment income repaid for a period in which the employee or former employee did not perform their duties (including a period in which the employee did not work further to an industrial accident or occupational disease).

You must file an amended RL-1 slip if an employee repaid any of the following amounts in the year: 

• an amount equal to net income paid by mistake in a previous year;
• employee Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums that you paid in a previous year.

For more information, see Other Reimbursements.

Additional information – Repayment of salary or wages (code A-3)

Conditions

You were repaid or reimbursed employment income entered in box A in the year, not including the following amounts:

• an amount equal to net income paid by mistake;
• employee QPP contributions or QPIP premiums that you paid in a previous year;
• an advance of income replacement indemnities or a loan you made to an employee or a former employee further to an industrial accident or an occupational disease, if you were repaid the amount in the year the CNESST handed down its decision.

Information to be entered on the RL-1 slip

Enter “A-3” in one of the blank boxes, followed by the amount the employee or former employee repaid you or the CNESST reimbursed you in the year.

Details

The employee or former employee can claim a deduction for the amount related to code A-3 in their income tax return.