RL-1 Slip – Box R

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If you are filing an RL‑1 slip (see courtesy translation RL-1-T) for an Indian, enter in box R the total of the following amounts:

  • the gross employment income situated on a reserve or premises (such income must not be included in box A);
  • the retiring allowances included in box O (code RJ) related to employment income situated on a reserve or premises;
  • the benefits paid under a wage loss replacement plan included in box O (code RN) related to employment income situated on a reserve or premises.

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

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

Determination of employment income situated on a reserve or premises

To determine the amount of gross employment income that is situated on a reserve or premises and related retiring allowances and benefits paid under a wage loss replacement plan, you must take into account the percentage of the Indian employee's duties that are performed on a reserve or premises.

50% or less

All of the employment income constitutes employment income situated on a reserve or premises if both of the following conditions are met:

  • The Indian employee lives on a reserve.
  • You manage and administer your business on a reserve or premises.

If these conditions are not met, only the portion of the employment income attributable to the duties performed on the reserve or premises is employment income situated on a reserve or premises.

More than 50% and less than 90%

All of the employment income constitutes employment income situated on a reserve or premises if one of the following conditions is met:

  • The Indian employee lives on a reserve.
  • You manage and administer your business on a reserve or premises.

If these conditions are not met, only the portion of the employment income attributable to the duties performed on the reserve or premises is employment income situated on a reserve or premises.

90% or more

All of the employment income constitutes employment income situated on a reserve or premises.

Employer who is an Indian band, band council or Indian organization

All of the employment income constitutes employment income situated on a reserve or premises if the following conditions are met:

  • The Indian employee's duties are part of your non-commercial activities which are intended for the greater welfare of Indians who, for the most part, live on reserves.
  • You manage and administer your business on a reserve.
  • You are an employer that is:
    • an Indian band that has a reserve;
    • a band council that represents one or more Indian bands that have reserves; or
    • an Indian organization that falls within the jurisdiction of one or more bands or band councils, and you are exclusively devoted to the social, cultural, educational or economic development of Indians who, for the most part, live on reserves.

If these conditions are not met, you must determine if the employment income is situated on a reserve or premises based on the percentage of the Indian employee's duties that are performed on a reserve or premises (see the instructions above).

Example 1 – Indian employee who does not live on a reserve

You are an employer who manages and administers a business on a reserve. You paid an Indian employee gross employment income of $26,000. 40% of the employee's duties are performed on the reserve and 60% are performed off the reserve. The employee does not live on a reserve.

Only 40% of the employment income attributable to the duties performed on the reserve is employment income situated on a reserve or premises, as the employee does not live on a reserve and performed less than 50% of his or her duties on a reserve.

You must enter in box R the portion of gross employment income that constitutes employment income situated on a reserve or premises, that is $10,400 ($26,000 X 40%). You must also enter in box A the portion of gross employment income that does not constitute employment income situated on a reserve or premises, that is $15,600 ($26,000 – $10,400).

Example 2 – Indian employee who lives on a reserve

You are an employer who manages and administers a business on a reserve. You paid an Indian employee gross employment income of $26,000. 40% of the employee's duties are performed on the reserve and 60% are performed off the reserve. The employee lives on a reserve.

All of the gross employment income constitutes employment income situated on a reserve or premises, as the employee lives on a reserve and performed less than 50% of his or her duties on a reserve.

You must enter in box R all of the gross employment income ($26,000). You must leave box A blank, as all of the gross employment income is entered in box R.

Additional information – Employment income (code R-1)

Conditions

The amount entered in box R includes employment income situated on a reserve or premises.

Information to be entered on the RL‑1 slip

Enter “R‑1” in one of the blank boxes, followed by the amount of gross employment income situated on a reserve or premises.

Do not include retiring allowances or benefits paid under a wage loss replacement plan included in box R.

Example 1 – Information to be entered on the RL-1 slip

You are an employer who manages and administers a business on a reserve. You paid an Indian employee gross employment income of $26,000. 40% of the employee's duties are performed on the reserve and 60% are performed off the reserve. The employee does not live on a reserve.

You entered in box R the portion of gross employment income that constitutes employment income situated on a reserve or premises, that is $10,400 ($26,000 × 40%).

You must enter “R‑1” in one of the blank boxes, followed by the amount of gross employment income included in box R ($10,400).

Example 2 – Information to be entered on the RL-1 slip

You are an employer who manages and administers a business on a reserve. You paid an Indian employee gross employment income of $26,000 and a retirement allowance of $5,000. 40% of the employee's duties are performed on the reserve and 60% are performed off the reserve. The employee lives on a reserve.

You entered in box R all of the gross employment income and all of the retirement allowance, that is $31,000 ($26,000 + $5,000).

You must enter “R‑1” in one of the blank boxes, followed by the amount of gross employment income included in box R ($26,000).

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter