Box O – Commissions Paid to a Self-Employed Person (Code: RM)
Commissions paid to a self-employed person are taxable and must be reported in box O of the RL-1 slip (see courtesy translation RL-1-T), even if no Québec income tax was withheld from these amounts.
GST and QST are not included in commissions.
You must indicate the source of this income by entering code RM in the box marked “Code (case O)” of the RL-1 slip.
For more information on the codes to enter in the box marked “Code (case O),” consult RL-1 Slip – Box Marked “Code (case O)”.