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RL-1 Slip – Box P

The contribution to a group insurance plan (other than insurance for total or partial loss of employment income) that you pay to the administrator of a multi-employer insurance plan may constitute a taxable benefit for a current, former or future employee. If it does, you must enter the value of the benefit in box P of the RL-1 slip (see courtesy translation RL-1-T).

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), consult Contributions to a Multi-Employer Insurance Plan.


If you are the administrator of a multi-employer insurance plan, consult RL-22 Slip – Employment Income Related to Multi-Employer Insurance Plans.

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