Repayment of an Advance or Loan Paid Further to an Industrial Accident

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If an employee repays you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimburses you, in the year the CNESST handed down its decision, the total amount of an advance of income replacement indemnities or a loan made to the employee further to an industrial accident or occupational disease, you are not required to file an RL-1 slip for this repayment.

However, if you authorized the employee to use sick leave to repay you or the employee repays you or the CNESST reimburses you only a portion of an advance of income replacement indemnities or a loan, you must file an RL-1 slip (see courtesy translation RL-1-T) for the employee. See the instructions below for the information to be entered on the employee's RL-1 slip.

Information to be entered on the amended RL-1 slip

Box A

Include the following amounts:

  • the amount of the advance of income replacement indemnities or the loan you made to the employee, minus the portion of the advance or loan that the employee repaid or the CNESST reimbursed to you in the year the CNESST handed down its decision;
  • the gross employment income the employee would have received for sick leave at the time you allowed the employee to use sick leave to repay you.

Box L

Include the amount of the advance of income replacement indemnities or the loan you made to the employee, minus the portion of the advance or loan that the employee repaid or the CNESST reimbursed to you in the year the CNESST handed down its decision.

Additional information – Code A-3

Do not enter this additional information.

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.

If an employee repays you or the CNESST reimburses you, in a different year than the one the CNESST handed down its decision, all or part of an advance of income replacement indemnities or a loan made to the employee further to an industrial accident or occupational disease, see the instructions below for the information to be entered on the employee's RL-1 slip.

Information to be entered on the amended RL-1 slip

Additional information – Code A-3

Enter “A-3” in one of the blank boxes, followed by the amount of the repayment of an advance of income replacement indemnities or a loan made to the employee further to an industrial accident or occupational disease.

The employee can claim a deduction for this amount in the income tax return.

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.

Note

You are not required to file an amended RL-1 slip for the year the advance of income replacement indemnities or the loan was received. In addition, you cannot request a refund for an overpayment of employer contributions.

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