RL-1 Slip – Canadian Forces Personnel and Police Officers

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Canadian Forces personnel and police officers who earned employment income while deployed on a mission abroad can claim a deduction on that income, regardless of the risk score associated with the mission.

The amount of the deduction is equal to the lesser of the following amounts:

  • the gross remuneration attributable to the mission abroad minus the contribution (pertaining to the remuneration) that the employee paid to a registered pension plan (RPP);
  • the maximum remuneration a Lieutenant-Colonel of the Canadian Forces can receive during the mission.

For such an employee, enter “A-7” in a blank box of the RL-1 slip (see courtesy translation RL-1-T), followed by the amount of the deduction.

Example

You pay the employee $500 in salary or wages (all of which relates to a mission abroad) and you withhold $50 as a contribution to an RPP. The portion of the remuneration that qualifies for the deduction is $450 ($500 − $50).

You must enter “A-7” in a blank box, followed by the amount of the deduction, that is, $450.

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