The RL-25 slip (see courtesy translation RL-25-T) is used to report allocated amounts or amounts paid to an employee who is a beneficiary under a profit-sharing plan, including:

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

The information on the RL-25 slip is used by beneficiaries to complete the personal income tax return.