RL-1 Slip – Amounts Paid by a Custodian of an Employee Benefit Plan

If you are the custodian of an employee benefit plan and you paid an amount to a beneficiary of the plan, see the instructions below for the information to be entered on the beneficiary's RL-1 slip (see courtesy translation RL-1-T).

Information to be entered on the RL-1 slip

Box A

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).

Box G

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

Box I

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

Box O 

Box marked “Code (case O)” – Code RK

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).”

Additional information – Code A-1

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

Other boxes and additional information

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.

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