RL-1 Slip – Box L
Include in box L of the RL-1 slip (see courtesy translation RL-1-T) the value of all taxable benefits granted to an employee whose value must not be included in the following boxes:
If a taxable benefit is granted to an employee who is also a shareholder and the employee receives the benefit as a shareholder (rather than as an employee), consult Box O – Benefits Received by a Shareholder (Code: RO).
If the taxable benefit is related to previous employment, consult Box A – Benefit Related to Previous Employment.
For information about the most commonly granted benefits and the value of the taxable benefit that must be included in the employee's income, see Taxable Benefits.