RL-1 Slip – Box O

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Use box O to report income that must not be entered anywhere else on the RL-1 slip (see courtesy translation RL-1-T).

Wage Earner Protection Program payments (CA)

Enter in box O the payments made under the Wage Earner Protection Program by Employment and Social Development Canada.

If this is the sole source of the income entered in box O, enter “CA” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑CA” in one of the blank boxes, followed by the amount of the Wage Earner Protection Program payments included in box O.

TFSA (CB)

Include in box O any gains accumulated in a tax-free savings account (TFSA) in trust after the death of the beneficiary.

If this is the sole source of the income entered in box O, enter “CB” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑CB” in one of the blank boxes, followed by the amount of the gains included in box O.

Payments to the beneficiary of an RDSP (CC)

Include in box O the taxable portion of any disability assistance payments made to the beneficiary of a registered disability savings plan (RDSP).

If this is the sole source of the income entered in box O, enter “CC” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑CC” in one of the blank boxes, followed by the amount of the disability assistance payments included in box O.

Benefits paid to the parents of a crime victim (CD)

Include in box O the benefits paid to the parents of a crime victim by Employment and Social Development Canada, under the Federal Income Support for Parents of Murdered or Missing Children grant further to an offence under the Criminal Code.

If this is the sole source of the income entered in box O, enter “CD” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑CD” in one of the blank boxes, followed by the amount of the benefits paid to the parents of a crime victim included in box O.

Supplementary unemployment benefits (RA)

Include in box O the supplementary unemployment benefits paid to a beneficiary by the trustee of a supplementary unemployment benefits plan.

If this is the sole source of the income entered in box O, enter “RA” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑RA” in one of the blank boxes, followed by the amount of the supplementary unemployment benefits included in box O.

Scholarships, bursaries, fellowships and prizes (RB)

Include the following amounts in box O:

  • scholarships, bursaries, fellowships or prizes for an achievement that you paid to an individual who is not your employee;
  • prizes recognized by the general public awarded for meritorious achievement in the arts, the sciences or service to the public that you paid to an individual;
  • amounts granted by the Ministère de l'Éducation et de l'Enseignement supérieur, under the Fellowship for Excellence, to a foreign national carrying out post-doctoral research in Québec;
  • the value of the taxable benefit related to the scholarship, bursary or fellowship you paid to a member of an employee's family.

If this is the sole source of the income entered in box O, enter “RB” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑RB” in one of the blank boxes, followed by the amount of scholarships, bursaries, fellowships and prizes included in box O.

Do not include in box O:

  • scholarships, bursaries, fellowships or prizes for an achievement that you paid to an employee (these amounts may constitute a taxable benefit whose value must be entered in box L);
  • an amount received from the Ministère de l'Éducation et de l'Enseignement supérieur under the Allowance for Special Needs Program for students with a major functional deficiency;
  • financial assistance paid under the rules set out by the Ministère de l'Éducation et de l'Enseignement supérieur in applying the Education Act for Cree, Inuit and Naskapi Native Persons, to offset the transportation costs of students from northern villages who must live away from home because they are enrolled in a program of study that is not offered in their home community.
Research grants (RC)

Include in box O the amount of any grants you paid to the individual.

If this is the sole source of the income entered in box O, enter “RC” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑RC” in one of the blank boxes, followed by the amount of research grants included in box O.

Fees for services rendered (RD)

Include in box O the fees and other amounts paid to a self-employed person, if the following conditions are met:

  • The Québec income tax was withheld on these amounts.
  • The amounts were paid for maintenance work performed inside or outside a public building covered by the Decree respecting building service employees in the Québec region or the Decree respecting building service employees in the Montréal region (the amounts must be included in box O even if no Québec income tax was withheld from them).

The amount included in box O must not include GST and QST.

If this is the sole source of the income entered in box O, enter “RD” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RD” in one of the blank boxes, followed by the amount of fees and other amounts paid to a self-employed person included in box O.

Labour adjustment benefits (RG)

Include in box O the amount of the benefits you paid under the Labour Adjustment Benefits Act (federal statute).

If this is the sole source of the income entered in box O, enter “RG” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RG” in one of the blank boxes, followed by the amount of labour adjustment benefits included in box O.

Labour adjustment benefits for older workers and income assistance payments (RH)

Include in box O:

  • the benefits paid to older workers under the Program for Older Worker Adjustment;
  • the income assistance payments made to older workers under the Department of Labour Act (federal statute).

If this is the sole source of the income entered in box O, enter “RH” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RH” in one of the blank boxes, followed by the amount of the labour adjustment benefits and income assistance payments included in box O.

Benefits paid under a program administered under the Department of Fisheries and Oceans Act (federal statute) (RI)

Include in box O the benefits paid under a program administered pursuant to an agreement entered into under the Department of Fisheries and Oceans Act (federal statute).

If this is the sole source of the income entered in box O, enter “RI” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RI” in one of the blank boxes, followed by the amount of such benefits included in box O.

Retiring allowance (RJ)

Include in box O the retiring allowance amount paid to an employee, including:

  • a retiring allowance (also called “severance pay”) paid to an employee at the time of or after the employee's retirement, in recognition of long service;
  • an amount paid to an employee for the loss of employment;
  • indemnities in lieu of notice;
  • unused sick-leave credits paid to an employee upon retirement or termination of employment;
  • an amount paid for damages plus interest, pursuant to an order or a judgment upon cancellation of an employment contract.

If this is the sole source of the income entered in box O, enter “RJ” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RJ” in one of the blank boxes, followed by the amount of retiring allowance included in box O.

If the income entered in box O includes a retiring allowance that relates to employment income situated on a reserve or premises, see RL-1 Slip – Box R.

Do not include in box O amounts paid to an employee for vacation days accumulated to the date of retirement (such amounts must be reported in box A).

Death benefit (RK)

Include in box O the death benefit paid to the deceased employee's succession in recognition of services rendered by the employee, including:

  • unused sick-leave credits at the date of death;
  • death benefits paid by the custodian of an employee benefit plan.

If this is the sole source of the income entered in box O, enter “RK” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RK” in one of the blank boxes, followed by the amount of the death benefit included in box O.

Do not include in box O:

  • any amount you paid to the succession that was unforeseeable at the time of death (for example, a lump sum paid under a collective agreement signed after the employee's death);
  • amounts paid for vacation days accumulated to the date of the employee's death (such amounts are to be reported in box A).
Patronage dividends (RL)

Include in box O the total amount of patronage dividends paid to a member if that amount is more than $100. The total amount must include:

  • the patronage dividends paid to a member of a qualified cooperative in the form of preferred shares;
  • the redemption amount of a preferred share that was previously issued as a patronage dividend to a member of a qualified cooperative.

If this is the sole source of the income entered in box O, enter “RL” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RL” in one of the blank boxes, followed by the amount of patronage dividends included in box O.

Additional information – Deduction for patronage dividends (code O-2)

Conditions

The amount entered in box O includes patronage dividends paid to a member of a qualified cooperative in the form of preferred shares.

Information to be entered on the RL‑1 slip

Enter “O‑2” in one of the blank boxes, followed by the amount of patronage dividends paid in the form of preferred shares.

Note
The member of the cooperative can claim a deduction for the amount related to code O‑2 in the income tax return.

Additional information – Redemption of preferred shares (code O-3)

Conditions

The amount entered in box O includes the redemption amount of a preferred share that was previously issued as a patronage dividend to a member of a qualified cooperative.

Information to be entered on the RL‑1 slip

Enter “O‑3” in one of the blank boxes, followed by the redemption amount of the preferred share that was previously issued as a patronage dividend.

Commissions paid to a self-employed person (RM)

Include in box O the commissions paid to a self-employed person, even if no Québec income tax was withheld from these amounts. GST and QST must not be included in the amount entered in box O.

If this is the sole source of the income entered in box O, enter “RM” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RM” in one of the blank boxes, followed by the amount of commissions paid to a self-employed person included in box O.

Benefits paid under a wage loss replacement plan (RN)

Include in box O:

  • the top-up disability payment that you made to an employee (or former employee), if you contributed to a group insurance plan;
  • the wage loss replacement benefits (including those that relate to previous years) paid in the year for total or partial loss of employment income, if they were paid:
    • by an insurer under a wage loss replacement plan (health insurance, accident insurance, disability insurance or income insurance) to which the beneficiary's employer contributed,
    • by the beneficiary's employer 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) to which the employer contributed.

If this is the sole source of the income entered in box O, enter “RN” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RN” in one of the blank boxes, followed by the total amount of the wage loss replacement benefits and the top-up disability payments included in box O.

As a rule, amounts paid by a third party under an administrative services only (ASO) contract that is not based on insurance principles must be included in box A, instead of box O.

If the income entered in box O includes:

  • wage loss replacement benefits that relate to employment income situated on a reserve or premises, see RL-1 Slip – Box R;
  • a retroactive payment of wage loss replacement benefits, a portion of which applies to previous years, see RL-1 Slip - Retroactive Payments.

If 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 wage loss replacement benefits paid in the year or in a previous year, see Repayment of Wage Loss Replacement Benefits.

If the employee (or former employee) repaid you all or part of the top-up disability payments made in the year or in a previous year, see Repayment of Top-Up Disability Payments.

Additional information – Repayment of wage loss replacement benefits (code O-4)

Conditions

The employee (or former employee) repaid you or the CNESST reimbursed you wage loss replacement benefits paid in the year or in a previous year.

Information to be entered on the RL‑1 slip

Enter “O‑4” in one of the blank boxes, followed by the amount of the repayment of wage loss replacement benefits.

Note
The employee or former employee can claim a deduction for the amount related to code O-4 in his or her income tax return.
Benefits received by a shareholder (RO)

Include the value of a taxable benefit granted to a shareholder (or a person related to the shareholder) in box O. Such benefits include:

If this is the sole source of the income entered in box O, enter “RO” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RO” in one of the blank boxes, followed by the value of the taxable benefit paid to a shareholder included in box O.

You must not include in box O the value of a taxable benefit if it is paid to a shareholder who is also an employee and the shareholder claims this benefit as an employee rather than as a shareholder (such benefits must be reported in boxes A and L).

For information about the most commonly granted benefits and the value of the taxable benefit that must be included in the income of a shareholder or a person related to the shareholder, refer to the document Taxable Benefits (IN-253-V).

Benefits received by a partner (RP)

The personal use of an automobile that you make available to a partner (or a person related to the partner) or to an employee of a partner (or a person related to the employee) may constitute a taxable benefit. If this is the case, you must include the value of the benefit in box O.

If this is the sole source of the income entered in box O, enter “RP” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RP” in one of the blank boxes, followed by the value of the taxable benefit paid to a partner included in box O.

For information about the value of the taxable benefit that must be included in the income of a partner or an employee of a partner and the other boxes on the RL-1 slip in which you must include this value (where applicable), refer to the document Taxable Benefits (IN-253-V).

Retirement compensation arrangement (RQ)

If you are the custodian of a retirement compensation arrangement, include in box O the amounts that you paid or allocated under the arrangement.

If this is the sole source of the income entered in box O, enter “RQ” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RQ” in one of the blank boxes, followed by the amount of income from a retirement compensation arrangement included in box O.

Services rendered in Québec by a person not resident in Canada (RR)

Include in box O any payments (fees, commissions and other amounts) you made for services performed in Québec by a person (including a corporation) not resident in Canada, otherwise than in the course of regular and continuous employment.

If this is the sole source of the income entered in box O, enter “RR” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ‑RR” in one of the blank boxes, followed by the amount of payments made to a person not resident in Canada included in box O.

Financial assistance (RS)

Include in box O any financial assistance (with the exception of amounts attributable to childcare expenses) paid by a government or government agency to support an individual with professional integration, including:

  • earnings supplements paid under a project sponsored by a government or government agency;
  • Employment Insurance benefits paid under a program established by the Canada Employment Insurance Commission;
  • financial assistance paid under a program similar to a program established under the Employment Insurance Act (federal statute);
  • income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act.

If this is the sole source of the income entered in box O, enter “RS” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RS” in one of the blank boxes, followed by the amount of the financial assistance included in box O.

Other indemnities paid by the employer further to an industrial accident (RT)

Include in box O 100% of the net salary or wages you paid to an employee for each day or part of a day during which the employee missed work to receive care, undergo medical tests that were not performed at your request or to carry out activities as part of a personalized rehabilitation program, if you did not apply to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) for a reimbursement.

The employee can claim a deduction for this amount in the income tax return.

If this is the sole source of the income entered in box O, enter “RT” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RT” in one of the blank boxes, followed by the amount of the other indemnities included in box O.

In this section, the term “net salary or wages” has the same meaning as the term “net salary or wages” in the Act respecting industrial accidents and occupational diseases.

Educational assistance payments from an RESP (RU)

Include in box O the educational assistance payments made to a beneficiary of a registered education savings plan (RESP).

If this is the sole source of the income entered in box O, enter “RU” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RU” in one of the blank boxes, followed by the amount of the educational assistance payments included in box O.

Accumulated income payments from an RESP (RV)

Include in box O the accumulated income payments from a registered education savings plan (RESP).

If this is the sole source of the income entered in box O, enter “RV” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RV” in one of the blank boxes, followed by the amount of the accumulated income payments included in box O.

Apprenticeship Grants (RX)

Include in box O the grants paid by Employment and Social Development Canada to an apprentice in one of the designated Red Seal trades.

If this is the sole source of the income entered in box O, enter “RX” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RX” in one of the blank boxes, followed by the amount of the apprenticeship grant included in box O.

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