RL-1 Slip – Box O

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Use box O of the RL-1 slip (see courtesy translation RL-1-T) to report income that must not be entered anywhere else on the slip. Where applicable, enter in the box marked “Code (case O)” the alphabetic code corresponding to the type of income that you must enter in box O.

Codes for the income included in box O
Code Description
CA Wage Earner Protection Program payments
CB Tax-free savings account (TFSA)
CC Payments to the beneficiary of an RDSP
CD Benefits paid to the parents of a crime victim
RA Supplementary unemployment benefits
RB Scholarships, bursaries, fellowships and prizes
RC Research grants
RD Fees for services rendered
RG Labour adjustment benefits
RH Labour adjustment benefits for older workers and income assistance payments
RI Benefits paid under a program administered under the Department of Fisheries and Oceans Act (federal statute)
RJ Retiring allowance
RK Death benefit
RL Patronage dividends
RM Commissions paid to a self-employed person
RN Benefits paid under a wage loss replacement plan
RO Benefits received by a shareholder
RP Benefits received by a partner
RQ Retirement compensation arrangement
RR Services rendered in Québec by a person not resident in Canada
RS Financial assistance
RT Other indemnities paid by the employer further to an industrial accident
RU Educational assistance payments from an RESP
RV Accumulated income payments from an RESP
RX Apprenticeship Incentive Grant
RZ Income From More Than One Source

If the amount in box O includes income from more than one source, consult Box O – Income from More Than One Source (Code: RZ).

Note

If you paid any of the above types of income to an Indian, you may be required to enter all or part of the income in box R (consult RL-1 Slip – Box R).

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