RL-2 Slip – Retirement and Annuity Income
The RL-2 slip (see courtesy translation RL-2-T) is used primarily to report the following:
- retirement income and annuity income paid during a given year to a person resident in Québec on December 31 of that year or to a person resident in Québec immediately before ceasing to be resident in Canada during the year;
- amounts paid during a year to the surviving spouse and to the recipient of the property further to the death of an annuitant;
- Québec income tax withheld from certain amounts;
- the total amount paid to an annuitant of a registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP);
- the contributions (or premiums) that a retired employee paid to a private health services plan;
- the total amount of charitable donations collected during the year.
The beneficiary uses the information on the slip to complete their income tax return (TP-1-V).
Note that certain income and certain amounts transferred directly to another plan or fund are not to be reported on an RL-2 slip. For more information, see Amounts Not to Be Reported on the RL-2 Slip.
To find out whether you must file an RL-2 slip, see Persons Required to File the RL-2 Slip.