RL-1 Slip – Amounts Paid After the Death of an Employee

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Enter in box A of a deceased employee's RL-1 slip (see courtesy translation RL-1-T) all amounts to which the employee was entitled and which he or she would have received during the year.

Enter, for example:

  • the amount of vacation pay accumulated at the time of death; and
  • retroactive salary or wages paid under a collective agreement signed before the employee's death.

However, if, at the time of the employee's death, the payment of a given amount was unforeseeable (for example, a lump sum paid under a collective agreement signed after the employee's death), do not report the amount on the deceased employee's RL-1 slip or on the beneficiary's slip, as the amount is not taxable.

Do not include in box A the death benefit paid in recognition of services rendered by the employee. Consult Box O – Death Benefit (Code: RK).

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