Additional Information to Be Entered on the RL-2 Slip
To provide additional information on the RL-2 slip (see courtesy translation RL-2-T), enter a code in a blank box, followed by the corresponding amount or information.
Example
The following table lists the codes applicable to the RL-2 slip and provides descriptions of the codes and the plan or fund to which they apply, as well as references on our website.
Code | Description | Plan or fund | References |
---|---|---|---|
A-1 | Deduction for an Indian | RPP | |
B-1 | Payments from a RRIF exceeding the minimum amount | RRIF | |
B-2 | Payments from a RRIF that were transferred | RRIF | |
B-3 | Designated benefit exceeding the minimum amount | RRIF | Box B – Death of a RRIF Annuitant – Designated Benefit Paid to the Surviving Spouse |
B-4 | Transferred designated benefit | RRIF | Box B – Death of a RRIF Annuitant – Designated Benefit Paid to the Surviving Spouse |
C-1 | Single payment accrued to December 31, 1971 | RPP, DPSP | |
C-2 | Single payment under an unregistered pension plan | Unregistered pension plan | Box C – Unregistered Pension Plan |
C-3 | Excess amount of a single payment transferred | RPP | Box C – RPP |
C-4a | Payments received under a retirement pension | QPP | Box C – QPP |
C-4b | Payments received under a surviving spouse's pension | QPP | Box C – QPP |
C-4c | Payments received under a disability pension | QPP | Box C – QPP |
C-4d | Payments received under an orphan's pension | QPP | Box C – QPP |
C-4e | Payments received under a pension for a disabled person's child | QPP | Box C – QPP |
C-4f | Death benefit | QPP | Box C – QPP |
C-6 | Number of months in the year during which a retirement pension was paid | QPP | Box C – QPP |
C-7 | Date on which the disability pension ceased to be paid | QPP | Box C – QPP |
C-8 | First month of disability | QPP | Box C – QPP |
C-9 | Special tax deducted at source | Income-averaging annuity for artists | Box J – Québec Income Tax Withheld at Source |
C-10 | Date a single payment was made under an RPP or a DPSP | RPP, DPSP | |
201 | Type of plan or fund | N/A | RL-2 Slip – Box Marked “Provenance des revenus” |
210 | Charitable donations | N/A | See “Charitable donations” below |
235 | Premium paid to a private health services plan | N/A | See “Premium paid to a private health services plan” below |
Charitable donations
Enter “210” in a blank box of the RL-2 slip, followed by the total of the amounts collected as charitable donations during the year and paid on behalf of the annuitant to a registered charity or another qualified donee.
Premium paid to a private health services plan
The contribution (or premium) paid by a retired employee to a private health services plan that covers, for example, medical or dental expenses can give entitlement to a tax credit for medical expenses.
On the retired employee's RL-2 slip, provide the amounts of any such contributions (or premiums) by entering “235” in a blank box, followed by the amount. If you do not provide this information, the retired employee may ask that you provide supporting documents.