Do not report the following amounts on the RL-2 slip (see courtesy translation RL-2-T):

• the value of the taxable benefit that a retired employee received for coverage under certain personal insurance plans, such as a private health insurance plan or a life insurance plan (such amounts are to be reported on the RL-1 slip; see courtesy translation RL-1-T);
• the accrued income under a life insurance policy (this amount must be reported on the RL-3 slip; see courtesy translation RL-3-T).