RL-1 Slip – Employee Who Receives an Amount From a Person With Whom You Are Not Dealing at Arm's Length

If one of your employees receives employment income from a person with whom you are not dealing at arm's length, you must enter the amounts paid and withheld during the year by that person in the following boxes of the employee's RL-1 slip:

  • in box A, the gross employment income paid;
  • in box B, the total QPP contributions withheld;
  • in box E, the total Québec income tax withheld (if the person with whom you are not dealing at arm's length does not have an establishment in Québec);
  • in box G, the pensionable salary or wages under the QPP for the year;
  • in box H, the total QPIP premiums withheld;
  • in box I, the eligible salary or wages under the QPIP for the year.

If the person who paid the employee has an establishment in Québec, that person must file an RL-1 slip to report any income tax withheld on the employment income (box E). Boxes A, B, G, H and I on that RL-1 slip must be left blank.

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