RL-1 Slip – Employee Benefit Plan Amounts

An employee benefit plan is an arrangement under which an employer makes contributions to another person (the custodian of an employee benefit plan) to finance payments that will be made to, or for the benefit of, beneficiaries who are:

  • employees or former employees; or
  • persons not dealing at arm's length with the employees or former employees.

Contributions made by the employer to a custodian

If you are an employer and you made contributions to the custodian of an employee benefit plan to finance payments that will be made to a beneficiary, see the instructions below for the information to be entered on the beneficiary's RL-1 slip. 

Table – How to complete the RL-1 slip if an employer made contributions to a custodian of an employee benefit plan
Box Information to be entered on the RL-1 slip

Box G

Enter the pensionable salary or wages under the Québec Pension Plan (QPP) paid in the year, including the total of the contributions you made to the custodian of the employee benefit plan to finance payments that will be made to the beneficiary.

Box Q

Enter the total of the contributions you made to the custodian of the employee benefit plan to finance payments that will be made to the beneficiary.

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.

Amounts paid by a custodian to the beneficiary

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).

Table – How to complete the RL-1 slip if the custodian of an employee benefit plan paid an amount to a beneficiary
Box 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 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 that is 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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