Additional Information to Be Entered on the RL-25 Slip
To provide additional information, enter a code in a blank box, followed by the corresponding amount or information.
Example
The table below lists and describes the codes applicable to the RL-25 slip. For each code, the corresponding webpage is also referenced.
| Code | Description | Reference |
|---|---|---|
| B-1 | Foreign capital gains realized | RLRL Slip – Box CSlip – Box B |
| B-2 | Capital gains (or losses) realized before June 25, 2024 | RL Slip – Box B |
| B-3 | Capital gains (or losses) realized after June 24, 2024 | RL Slip – Box B |
| C-1 | Capital gains (or losses): Qualified farm or fishing property | RL Slip – Box C |
| C-2 | Capital gains (or losses): Qualified small business corporation shares | RL Slip – Box C |
| C-3 | Capital gains (or losses) realized before June 25, 2024 | RL Slip – Box C |
| C-4 | Capital gains (or losses) realized after June 24, 2024 | RL Slip – Box C |
| D-1 | Amounts allocated, on which a Québec Pension Plan (QPP) contribution was made | RL Slip – Box D |
| D-2 | Amounts allocated or paid, on which a QPP contribution was not made | RL Slip – Box D |
| D-3 | Amount of foreign non-business income for which an amount of foreign income tax is entered in box H | RL Slip – Box D |