Box O – Services Rendered in Québec by a Person Not Resident in Canada (Code: RR)

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Enter in box O of the RL-1 slip (see courtesy translation RL-1-T) any payments (fees, commissions and other amounts) you made for services performed in Québec by a person (including a corporation) not resident in Canada, otherwise than in the course of regular and continuous employment.

Source of income

You must show the source of this income by entering code RR 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)”.

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