Box A – Employee Benefit Plan
If you are the custodian of an employee benefit plan, you must include in box A of the RL-1 slip (see courtesy translation RL-1-T) any amounts you paid under the plan, or further to the disposition of an interest in the plan, with the exception of the following:
- refunds of contributions to employees (such refunds are non-taxable);
- death benefits (such benefits are to be reported in box O); and
- pension benefits for services performed for you by a person during a period in which he or she was not resident in Canada (such benefits are to be reported on the RL-2 slip; see courtesy translation RL-2-T).
You must also enter “A-1” in a blank box, followed by the amount from an employee benefit plan.