How to Complete Lines 50 to 53 (Contribution to the WSDRF) of the RL-1 Summary

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Total payroll (line 50)

Enter your total payroll only if it exceeds $2 million. If you have more than one establishment or if you hold a training initiative quality certificate, click Special Cases — Contribution to the WSDRF.

Your total payroll corresponds to the total of box A from all the RL-1 slips you filed. Do not enter the total if one of the following situations applies to you:

  • You paid a salary or wages to an employee who is an Indian.
  • One of your Québec employees is temporarily posted outside Canada.
  • You paid or allocated an amount under an employee benefit plan, a profit-sharing plan or an employee trust.
  • You paid an amount to acquire, on behalf of an employee, a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.
  • You paid fees to a member of a commission or a committee established under a Québec statute.

If one of the above situations applies to you, complete the work chart in Appendix 1 to the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) to calculate your total payroll.

Line 51

Enter the result of the following calculation: the amount from line 50 multiplied by 1%.

Eligible training expenditures (line 52)

Complete the work chart at the bottom of page 2 of the RL-1 summary. Enter the amount from line 78 of the work chart on line 52 of the summary.

Balance of eligible training expenditures carried forward from previous years to the current year (line 75 of the work chart)

If applicable, enter the amount from line 79 of the work chart on the RL-1 summary you completed for the previous year.

If your total payroll on line 50 exceeds $2 million for the year and it did not for the previous year, you can enter the eligible training expenditures incurred in the previous year on line 75 of the work chart.

Example

Over the last three years, your employees took part in training courses offered by a vocational training centre.

  • For 2017, your training expenditures were $1,500 and your total payroll was $600,000.
  • For 2018, your training expenditures were $3,000 and your total payroll was $900,000.
  • For 2019, your training expenditures were $20,000 and your total payroll was $2,500,000.

For 2017 and 2018, you were not required to contribute to the WSDRF, since your total payroll was less than $2 million.

For 2019, your contribution to the WSDRF is $2,000 (see the table below). You can carry the training expenditure of $3,000 from 2018 forward to 2019, because your total payroll for 2019 is more than $2 million.

Work chart – Eligible training expenditures that can be carried forward
Line 2017 2018 2019
Balance of eligible training expenditures carried forward from previous years to the current year 75 $0 $0 $3,000
Eligible training expenditures for the current year 76 n/a n/a. +         $20,000
Total  77 n/a n/a =         $23,000
Amount used to reduce or cancel the contribution to the WSDRF 78 n/a n/a –          $23,000
Eligible training expenditures that can be carried forward to subsequent years 79 =         $0 =         $0 =         $0
Contribution to the WSDRF
Total payroll, if over $2,000,000 50 n/a n/a $2,500,000
Participation rate n/a  1 %  1 % x 1 %
Amount used to calculate the contribution to the WSDRF 51 n/a n/a =         $25,000
Amount used to reduce or cancel the contribution to the WSDRF 52 n/a n/a –          $23,000
Contribution to the WSDRF 53 $0 $0 =         $2,000

Enter the total of all eligible training expenditures incurred in the year.

Eligible training expenditures are defined by regulation. The expenditures may be incurred by you:

  • for your employees (including apprentices);
  • for trainees or teachers undergoing training in the workplace.

Eligible training expenditures may also take the form of support with respect to the training of your personnel or the implementation of a training plan, through the supply of personnel or equipment or the granting of trainining leaves.

Payments you made to a training mutual recognized by the Minister of Employment and Social Solidarity or expenditures incurred with such a mutual are also recognized as eligible training expenditures.

For more information on calculating eligible training expenditures, see the Guide sur les dépenses de formation admissibles (available in French only) on the website of the Commission des partenaires du marché du travail, or contact us.

Amount used to reduce or cancel the contribution to the WSDRF (line 78 of the work chart)

Enter the lesser of:

  • the amount on line 51 of the summary; and
  • the amount on line 77 of the work chart.

Eligible training expenditures that can be carried forward to subsequent years (line 79 of the work chart)

Enter the result of the following calculation: the amount from line 77 minus the amount from line 78.

Line 53

If you entered an amount on line 50, enter the result of the following calculation on line 53: the amount from line 51 minus the amount from line 52. If the result is $0, you do not have to contribute to the WSDRF for the year. Enter “0” on line 53.

If you did not enter an amount on line 50, you do not have to contribute to the WSDRF for the year. Enter “0” on line 53.

Statement of training activities

If your total payroll on line 50 exceeds $2 million, you must inform the Commission des partenaires du marché du travail of the means you used to carry out your eligible training activities. To do this, you must complete a Déclaration des activités de formation. For more information or to get a copy of the form, go to the Commission's website.

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