Repayment of Top-Up Disability Payments

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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).

Information to be entered on the RL-1 slip with respect to a top-up payment you made in the year

Box O
Box marked “Code (case O)” – Code RN

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, see the instructions below for the information to be entered on the employee's (or former employee's) RL-1 slip.

Information to be entered on the RL-1 slip with respect to a top-up payment you made in another year

Box O
Box marked “Code (case O)” – Code RN

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.

Note
  • 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 the income tax return.

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