RL-1 Slip – Box R

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Salary or wages derived from employment duties performed partly or entirely on a reserve or premises

Enter in box R of the RL-1 slip (see courtesy translation RL-1-T) the employment income (or portion thereof) that you paid to an Indian and that gives entitlement to the deduction for employment income situated on a reserve or premises. Include allowances and benefits that you must enter in boxes J, K, L, P, V and W, commissions to be included in box M, and tips to be included in box S or box T.

Important

Employment income entered in box R must not be entered in box A on the RL-1 slip. You must enter “R-1” in a blank box, followed by the amount of the employment income that you have included in box R.

For more information, consult RL-1 Slip - Indians.

Other income relating to employment duties performed partly or entirely on a reserve or premises

Certain amounts included in box O (such as retiring allowances and benefits paid under a wage loss replacement plan) must also be included in box R if they are paid to an Indian and are attributable to employment income that qualifies for the deduction for employment income situated on a reserve or premises.

In this case, enter in box R the total amount already included in box O that qualifies for a deduction.

If only a portion of the employment income gives entitlement to the deduction for employment income situated on a reserve or premises, enter in box R the equivalent portion of the amounts included in box O that qualifies for the deduction.

Note

Any other income that you enter in box R must not be included in the amount after R-1.

For more information, consult RL-1 Slip - Indians.

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