Box O – Fees for Services Rendered (Code: RD)
For information about the new requirement regarding the filing of RL-1 slips for the 2020 taxation year onward, see New RL-1 Slip Requirement – Fees Paid to Self-Employed Building Service Workers.
Fees and other amounts paid to a self-employed person must be reported in box O of the RL-1 slip (see courtesy translation RL-1-T) if Québec income tax was withheld on these amounts.
GST and QST are not included in such fees or other payments.
You must indicate the source of this income by entering code RD 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)”.