Box O – Supplementary Unemployment Benefits (Code: RA)

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If you are the trustee of a supplementary unemployment benefit plan, include in box O of the RL-1 slip (see courtesy translation RL-1-T) the payments you made to a beneficiary under the plan.


Contributions that an employer pays on behalf of an employee under a supplementary unemployment benefit plan do not constitute a taxable benefit for the employee and should not be included on the RL-1 slip.

Source of income

You must indicate the source of this income by entering code RA 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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