In box D of the RL-25 slip (see courtesy translation RL-25-T), enter the total of the amounts that were allocated or paid to the employee who is a beneficiary of the profit-sharing plan. Do not include the following:

• the actual amount of eligible dividends entered in box A1;
• the actual amount of ordinary dividends entered in box A2;
• the capital gains (or losses) entered in box B that are not used in calculating the deduction;
• the capital gains (or losses) entered in box C that are used in calculating the deduction;
• the amounts used to calculate the employee's income for a previous taxation year.

Amounts paid by the employer to the trustee of the profit-sharing plan

The amount entered in box D includes amounts paid by the employer to the trustee of the profit-sharing plan and allocated to the employee. Note that these amounts are subject, at the time they are paid, to employee and employer Québec Pension Plan (QPP) contributions. For more information, consult the Guide for Employers (TP-1015.G-V).

If the amount entered in box D includes an amount paid by the employer to the trustee, enter “D-1” in a blank box, followed by the corresponding amount paid to the trustee.

Amounts other than those paid by the employer to the trustee of the profit-sharing plan

The amount entered in box D includes:

• amounts previously allocated to other employees and subsequently reallocated;
• amounts allocated to the employee as profits made by the trust on property;
• business income paid; and
• foreign income allocated to the employee.

If the amount entered in box D includes amounts other than those paid by the employer, enter “D-2” in a blank box, followed by the total amount not paid by the employer. To obtain this amount, subtract the amount entered in box D (including foreign income) from the amount paid by the employer to the trustee.

If the amount entered in box D includes foreign income for which foreign income tax must be reported in box H, enter “D-3” in a blank box, followed by the corresponding amount of foreign income. Note that it must be entered in Canadian dollars.