RL-1 Slip – Identification
In the space marked “Nom de famille, prénom et adresse du particulier” on the RL-1 slip (see courtesy translation RL-1-T), enter the individual's last name, followed by the first name and last known address (including the postal code).
Make sure that the last and first names are identical to the last and first names shown on the individual's social insurance card or in the individual's confirmation of social insurance number (SIN) letter.
Also enter the individual's SIN. This number must be identical to the number shown on the individual's social insurance card or in the individual's confirmation of SIN letter.
Social insurance card or confirmation of SIN letter
Under the Act respecting the Québec Pension Plan, you must ask your employees who work in Québec to show you their social insurance card or confirmation of SIN letter within 30 days after they take up employment.
If an employee is under 18, you must request the social insurance card or confirmation of SIN letter during the month following the month of his or her 18th birthday.
You are also obliged to provide a new employee who does not yet have a SIN with information on how he or she can obtain one. This information is available from Service Canada.
Social insurance number (SIN)
Individuals are required, under the Tax Administration Act, to provide their SIN to the person filing an RL slip on their behalf.
The person completing the slip must make a reasonable effort to obtain the number from the individual (for example, request it verbally and in writing). A record must be kept of the dates on which these requests are made, as must a copy of correspondence sent to the individual.
If you were unable, despite all reasonable efforts, to obtain the individual's SIN, you must provide us with the following information about the individual:
- last name
- first name
You are liable to a penalty of $100 if you fail to provide required information on a prescribed form.
Enter on each RL-1 slip, in the space marked “Nom et adresse de l'employeur ou du payeur,” your name and address, exactly as they appear on the remittance forms (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency) that you use to remit source deductions and employer contributions.