Enter the total amount paid to the beneficiary of the employee benefit plan (including any amounts paid further to the disposition of an interest in the plan), other than: 

• refunds of amounts paid into the plan by the beneficiary;
• death benefits (such benefits are to be reported in box O);
• pension benefits for services performed during a period in which the employee was not resident in Canada (such benefits are to be reported on the RL-2 slip).

Enter “0,” since payments to the beneficiary of an employee benefit plan are not subject to Québec Pension Plan (QPP) contributions.

Enter “0,” since payments to the beneficiary of an employee benefit plan are not subject to Québec parental insurance plan (QPIP) premiums.

Enter in box O the total death benefits paid to the beneficiary of the employee benefit plan.

Also enter “RK” in the box marked “Code (case O).”

Enter “A-1” in one of the blank boxes, followed by the total amount paid included in box A.

Where applicable, enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions). Also enter any additional information.