Persons Required to File the RL-2 Slip

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You must file RL-2 slips (see courtesy translation RL-2-T) if you are, among others,

  • an issuer:
    • of a registered retirement savings plan (RRSP) that paid amounts from that plan,
    • of a registered retirement income fund (RRIF) that paid amounts from that plan;
  • an administrator:
    • of a pooled registered pension plan (PRPP) that paid amounts from that plan,
    • of a voluntary retirement savings plan (VRSP) that paid amounts from that plan;
  • a trustee of a deferred profit-sharing plan (DPSP) that paid amounts from that plan;
  • a payer:
    • of retirement benefits or annuities,
    • of an income-averaging annuity,
    • of an income-averaging annuity for artists.

You have multiple establishments

If one of your establishments used its own employer number to remit Québec income tax withheld at source on retirement and annuity income, that establishment must file RL-2 slips under the name and number shown on the Remittance of Source Deductions and Employer Contributions form (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ‑1015.R.14.3-V or TPZ-1015.R.14.4-V, as applicable).

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