Enter the amount from box C of your RL-2 slip, unless you have already reported it on line 119. If the amount from box C includes the death benefit paid by Retraite Québec under the Québec Pension Plan (QPP), see point 8.

If there is an amount in box C-1 of the RL-2 slip, see the instructions for line 402.

If there is an amount in box C-9 of the RL-2 slip, you must pay a special tax. Enter this amount on line 443. You may, under certain conditions, be entitled to a tax credit. For more information, see point 19 in the instructions for line 462.

If you are a beneficiary under a deferred profit-sharing plan (DPSP), you received, during the year or in a previous year, a single payment that includes at least one share from an employer and you made an election in respect of the payment, contact us to find out what to include in your income.