RL-1 Slip – Québec Sailors Engaged in International Freight Transportation

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If you are an eligible shipowner and, during the year, you employed a sailor who was resident in Québec, and for whom you obtained a certificate from the Ministère des Transports, the sailor may be entitled to a deduction in the calculation of taxable income.

You must complete an RL-1 slip (see courtesy translation RL-1-T) in the usual way.

You must enter “A-6” in one of the blank boxes on the slip, followed by the amount of remuneration that gives entitlement to the deduction (that is, 75% of the gross remuneration you paid).

Document to provide to employees

You must also provide the employee with a copy of the certificate you received from the Ministère des Transports. The employee needs the certificate to claim a deduction in his or her income tax return.

For more information, consult Sailors.

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