The RL-22 slip (see courtesy translation RL-22-T) is used to report the value of coverage that individuals had under a multi-employer insurance plan (other than a plan covering total or partial loss of business, office-related or employment income).

Who do you have to file an RL-22 slip for?

As the administrator of a multi-employer insurance plan, you must file the RL-22 slip for any individual:

• who was covered for the year by a multi-employer insurance plan (other than a plan covering total or partial loss of business, office-related or employment income); and
• for whom, because of an office or employment, an employer paid multi-employer insurance plan contributions for the taxation year concerned.