Fees paid to self-employed building service workers

In general, you only need to report fees and other amounts paid to self-employed individuals in box O (code RD) of the RL-1 slip if you withheld Québec income tax on these amounts.

However, beginning with the 2020 taxation year, you will have to report fees and other amounts paid to self-employed individuals for building service work performed inside or outside a public building in box O (code RD) of the RL-1 slip even if you do not withhold Québec income tax on these amounts.

For more information, see the Fees for services rendered section of RL-1 Slip – Box O.

New additional information codes related to benefits paid under a government assistance program to support workers during the COVID-19 pandemic (codes O-5, O-6 and O-7)

The new O‑5, O‑6 and O‑7 additional information codes are to be used exclusively by Revenu Québec or the Government of Canada to identify amounts of benefits paid during the year under a government assistance program to support workers during the COVID‑19 pandemic (for example, benefits from the Incentive Program to Retain Essential Workers and the Canada Emergency Response Benefit).

Therefore, these codes must not be entered in the blank boxes of RL-1 slips that you file.