RL-1 Slip – Box A
Enter the following amounts in box A of the RL-1 slip (see courtesy translation RL-1-T), calculated before source deductions:
You must report the salary or wages (or remuneration) in Box A of the RL-1 slip for the year in which the amount is paid to the individual. For example, if you pay salary or wages on January 2, 2020, for the pay period covering December 22, 2019, to January 2, 2020, you must report that income on the RL-1 slip for 2020 rather than on the slip for 2019.
Information about boxes J through M, and boxes P, S, T, V and W
Before you complete box A, consult the following pages:
The amounts to be entered in these boxes must also be included in box A.
Also consult RL-1 Slip - Special Cases if one of the following situations applies to you:
- You paid an indemnity further to a precautionary cessation of work.
- You paid indemnities further to an industrial accident (CNESST).
- You paid amounts after the death of an employee, and the payments were foreseeable.
- You paid a salary or wages to an Indian.
- An employee used a chainsaw or a brushcutter.
- An employee was a Québec sailor engaged in international freight transportation and you are an eligible shipowner.
- An employee was a member of the Canadian Forces or a police officer and was deployed on a mission abroad.
- You paid a salary or wages to a foreign employee who is entitled to a five-year tax exemption.
- An employee received an amount from a person with whom you are not dealing at arm's length.
- An employee repaid you employment income that you paid for a period in which he or she did not perform his or her duties.
- An employee repaid you employment income that you paid by mistake.
- One of your Québec employees is temporarily posted abroad.