RL-1 Summary – Statement of Duties Paid or Payable (Lines 5 to 16)
Lines 5 to 16
Enter the total of all Québec Pension Plan (QPP) contributions (column B), Québec parental insurance plan (QPIP) premiums (column C), source deductions of Québec income tax (column D) and health services fund contributions (column E) you must report for each remittance period of the year, according to your remittance frequency. However, if your remittance frequency is twice monthly or weekly, enter the total QPP contributions, QPIP premiums, source deductions of Québec income tax and health services fund contribution you must report for each month in the appropriate columns.
The amount you have to enter for a remittance period is generally the amount you entered in boxes A to D of the Remittance of Source Deductions and Employer Contributions form (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, depending on your remittance frequency).
Check any pre-printed amounts shown on lines 5 to 16. If they do not match the duties paid or assessed, make the necessary corrections and send us the supporting documents.
If no amount is shown for a given remittance period (for example, for the month of December), enter the source deductions of Québec income tax, QPP contributions, QPIP premiums and contribution to the health services fund that you have to report for that period in the appropriate columns, even if you have not yet paid the amounts.
The periodic payments of the occupational health and safety insurance premium that you made to Revenu Québec during the year do not appear in Part 2 of the RL-1 summary. They are shown in the part entitled Annexe – Versements périodiques of the notice of assessment that the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) sends you. For more information, call the CNESST, toll-free, at 1 844 838-0808, or visit the section for employers (in French only) on the CNESST's website.