Box O – Other Indemnities Paid by the Employer Further to an Industrial Accident (Code: RT)
Enter in box O of the RL-1 slip (see courtesy translation RL-1-T) the net salary or wages you paid to an employee for each day or part of a day during which the employee was obliged to miss work in order to receive care, undergo medical tests or carry out activities as part of a personalized rehabilitation program, if you do not apply to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) for the reimbursement to which you are entitled.
The employee can claim a deduction equal to the net salary or wages in his or her income tax return.
The term “net salary or wages” used here has the same meaning as the term “net salary or wages” in the Act respecting industrial accidents and occupational diseases.
You must indicate the source of this income by entering code RT 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)”.