RL-1 Slip – Box Q

If you are an employer, enter in box Q of the RL-1 slip (see courtesy translation RL-1-T) the total of the amounts you paid to a custodian or a trustee of an employee benefit plan, a profit‑sharing plan or an employee trust. These payments are not to be included in boxes A and L.

Do not enter in box Q:

  • the portion of the salary or wages earned in the year that will be paid in another year under a salary deferral arrangement;
  • the portion of the salary or wages earned in a previous year that you paid to the employee during the year under a salary deferral arrangement;
  • the amounts paid to the employee during the year under a deferred salary leave plan.

For more information on the amounts an employer, custodian or trustee has to enter on the RL-1 slip of a beneficiary, see the following pages:

Amounts allocated or paid by a trustee under a profit-sharing plan to an employee who is a beneficiary under the plan should not be reported on the RL-1 slip. They have to be reported on the RL-25 slip (see courtesy translation RL-25-T).

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