Box A – Employee Benefit Plan

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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.

As this amount is not subject to Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums, you must enter “0” in boxes G and I.

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