RL-1 Slip – Employee Trust Amounts

An employee trust is an arrangement under which an employer makes payments to a trustee to fund the payment of benefits that will be allocated to beneficiaries who are employees or former employees. The trustee has to elect to designate the arrangement as an employee trust.

Amounts paid by the employer to a trustee

If you are an employer and you made payments to a trustee of an employee trust for the benefit of 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 paid amounts to a trustee of an employee trust

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 payments you made to the trustee of the employee trust for the benefit of the beneficiary.

Box Q

Enter the total of the payments you made to the trustee of the employee trust for the benefit of 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 allocated by the trustee of an employee trust

If you are the trustee of an employee trust and you allocated an amount to a beneficiary of the trust, 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 trustee of an employee trust allocated amounts to a beneficiary

Box

Information to be entered on the RL-1 slip

Box A

Enter the total amount allocated to the beneficiary of the employee trust.

Box G

Enter “0,” since amounts allocated to the beneficiary of an employee trust are not subject to the QPP contribution.

Box I

Enter “0,” since amounts allocated to the beneficiary of an employee trust are not subject to the Québec parental insurance plan (QPIP) premium.

Additional information – Code A-2

Enter “A-2” in one of the blank boxes, followed by the total amount allocated 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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