In box B.A of the RL-1 slip (see courtesy translation RL-1-T), enter the total of the base and first additional Québec Pension Plan (QPP) contributions withheld. 

In box B.B, enter the total of the second additional QPP contribution withheld. 

Include in boxes B.A and B.B, as applicable, any amounts withheld:

• from the employment income subject to QPP contributions that was 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 subject to QPP contributions that was paid by mistake, except if the employee repaid an amount equal to the net income;
• by a person with whom you are not dealing at arm's length who paid employment income to your employee;
• 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.

Also enter in boxes B.A and B.B, as applicable, any employee QPP contributions that you paid that are included in box L.

Do not correct the amounts in boxes B.A and B.B if they are too high. Leave the boxes blank if you did not withhold QPP contributions.

For information about the amended RL-1 slip you must file if an employee repaid employee QPP contributions or additional contributions that you paid in a previous year, see Repayment of QPP Contributions and QPIP Premiums.