The RL-25 slip (see courtesy translation RL-25-T) is filed by trustees of a profit-sharing plan. It is used to report amounts allocated or paid by a trustee to an employee who is a beneficiary under the plan (the “beneficiary”). Amounts that must be reported include:

• eligible and ordinary dividends;
• capital gains (or losses);
• amounts paid by the employer; and
• amounts withheld as Québec income tax.

The RL-25 slip can also be filed by a beneficiary's employer on the trustee's behalf.

The information on the RL-25 slip is used by beneficiaries to complete the personal income tax return (TP-1-V). 

See the following pages for more information about the RL-25 slip:

• Main Change to the RL-25 Slip for 2023
• Amounts Not to be Reported on the RL-25 Slip
• How to Complete the RL-25 Slip

See RL Slips and Summaries for information on filing the RL-25 slip.