Box C – QPP
Enter in box C of the RL-2 slip (see courtesy translation RL-2-T) the amount of any pension or death benefit paid under the Québec Pension Plan (QPP), including any amount paid under the additional plan.
Different types of payments can be entered in box C. To provide information about a payment, enter in a blank box of the RL-2 slip:
- “C-4a,” followed by the amount of the retirement pension;
- “C-4b,” followed by the amount of the surviving spouse's pension;
- “C-4c,” followed by the amount of the disability pension;
- “C-4d,” followed by the amount of the orphan's pension;
- “C-4e,” followed by the amount of the pension for a disabled person's child; and
- “C-4f,” followed by the amount of the death benefit.
If the amount in box C is a death benefit paid under the QPP, see Identification Information to Enter on the RL-2 Slip.
Disability pension
If the amount in box C is a disability pension paid under the QPP, enter in a blank box of the RL-2 slip:
- “C-6,” followed by the number of months in the year during which the annuitant did not have to contribute to the QPP;
- “C-7,” followed by the date on which the disability pension ceased to be paid; and
- “C-8,” followed by the year and the month following the month in which Retraite Québec considers the contributor to have become disabled.
Retroactive payment
If the amount in box C includes a retroactive payment of a pension or death benefit under the QPP, write “Paiement rétroactif inclus dans la case C. (Consultez le guide de la déclaration à la ligne 443.)” in the centre of the RL-2 slip, along with each reference year covered by the retroactive payment and the amount paid for each year.