The Charter of the French language and its regulations govern the consultation of English-language content.

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).

Table – How to complete the RL-1 slip if an employee repays all or part of a top-up disability payment in the year
Box Information to be entered on the RL-1 slip

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.

Table – How to complete the RL-1 slip if an employee repaid all or part of a top-up disability payment in a year other than the year they received it
Box Information to be entered on the RL-1 slip

Box O
Box marked “Code (case 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.

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 in their income tax return.
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