Box C – QPP

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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).

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.

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