Mandatory online filing of RL-2 slips 

As of January 1, 2024, online filing is mandatory if you file more than 5 RL-2 slips.You can file the slips using software authorized by us (in an XML file). For a list of authorized software, go to Authorized Products in the Partners section of our website.

To file RL slips online (in an XML file), you must have a transmitter number (the letters NP followed by six digits). If you do not have a transmitter number, you must complete and send us the Transmitter Registration Form (ED-430-V) to get one. 

For more information about sending RL-2 slips to Revenu Québec, see Sending RL Slips and Summaries to Revenu Québec. 

Sending RL-2 slips to beneficiaries electronically 

You can email an RL-2 slip to a beneficiary or make it available on a secure electronic portal without their written consent if you meet all confidentiality requirements.

For more information about sending RL-2 slips to beneficiaries, see Distributing RL Slips to Recipients. 

Home Buyers' Plan (box O) 

On April 17, 2024, the maximum amount that can be withdrawn from a registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) increased from $35,000 to $60,000. 

The maximum amount that can be entered in box O is: 

• $35,000 if the amount was withdrawn from an RRSP before April 17, 2024;
• $60,000 if the amount was withdrawn from an RRSP after April 16, 2024. 

If the amount withdrawn exceeds $35,000 or $60,000, the excess amount must be reported in box C.