RL-1 Slip – Box E
Enter in box E of the RL-1 slip (see courtesy translation RL-1-T) the total Québec income tax withheld, including income tax withheld:
- from the employment income paid for a period in which the employee did not perform their employment duties that was repaid by the employee in the year;
- from employment income paid by mistake, except if the employee repaid an amount equal to the net income;
- by a person with whom you are not dealing with at arm's length who paid employment income to your employee and who does not have an establishment in Québec;
- by amalgamated corporations and by the corporation resulting from the amalgamation;
- by a parent corporation and a wound-up subsidiary, if at least 90% of the subsidiary's property was attributed to the parent corporation.
Leave the box blank if you did not withhold any Québec income tax.
Do not include in box E the income tax withheld pursuant to an order to seize property in the hands of a third person or a formal demand for payment regarding income tax owing with respect to a previous year.