Repayment of Top-Up Disability Payments
If, pursuant to an arrangement, an employee or a former employee repays you all or part of the top-up disability payments in the year they were received, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip (see courtesy translation RL-1-T).
| Box | Information to be entered on the RL-1 slip |
|---|---|
|
Box O |
Enter in box O the top-up disability payments paid during the year, including the top-up disability payments repaid in the year. Also enter “RN” in the box marked “Code (case O).” |
|
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 the employee or former employee repays you all or part of the top-up disability payments in a different year than the one they were received in, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.
| Box | Information to be entered on the RL-1 slip |
|---|---|
|
Box O |
Leave box O and the box marked “Code (case O)” blank. |
|
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. |
- You are not required to file an amended RL-1 slip for the year the employee received the top-up disability payments.
- You must provide the employee or former employee with a written statement indicating the amount repaid in the year, so the employee or former employee can claim a deduction for this amount in their income tax return.