Use this guide to help you complete the RL-1 slip (see courtesy translation RL-1-T). The RL-1 slip is used to report employment and other income.

The guide must be used for 2025. It does not take into account legislative amendments announced after December 17, 2025, and the information in it does not constitute a legal interpretation of the Taxation Act or any other legislation. You must therefore make sure that the information reflects current fiscal legislation.

For more information, contact us.

1.1. Explanation of references

The references below certain paragraphs are to sections of different laws and regulations. References to the Taxation Act consist of a number only. References to the Regulation respecting the Taxation Act consist of the letter “R” preceded and followed by numbers. All other letter-number references are to one of the laws or regulations listed in this section.

Laws

• ALFIT: Act to establish a legal framework for information technology
• API: Act respecting parental insurance
• AQPP: Act respecting the Québec Pension Plan
• TAA: Tax Administration Act

Regulations

• API (r. 3): Regulation respecting parental insurance plan premiums
• AQPP (r. 1): Regulation respecting the assigning of a Social Insurance Number
• AQPP (r. 2): Regulation respecting contributions to the Québec Pension Plan
• AQPP (r. 6): Regulation respecting pensionable employment
• TAA (r. 1): Regulation respecting fiscal administration

1.2. Definitions

The terms below are defined in the context of this guide.

2.1. Removal of additional information codes

Additional information codes L-11 to L-13 were removed following the announcement of the cancellation of the increase to the capital gains inclusion rate.

2.2. New obligation for fees paid to a CCPC in the trucking industry

As of the 2025 taxation year, any business in the trucking industry that pays fees (or other amounts for services rendered) to a Canadian-controlled private corporation (CCPC) in the same industry is required to file an RL-1 slip (see courtesy translation RL-1-T) for the CCPC and include the amounts in box O (code RD). This requirement applies even if no Québec income tax was withheld from the amounts. For details, see Fees for services rendered (code RD).

If you prepare an RL-1 slip for a CCPC in the trucking industry, make sure you enter the corporation's name under “Nom de famille, prénom et adresse du particulier” and its identification number in the box marked “Numéro de référence (facultatif)” on the slip.

3.1. Is this guide for you?

Use this guide if you are an employer or a payer and you have to file the RL-1 slip (Revenus d'emploi et revenus divers) (see courtesy translation RL-1-T). The guide provides instructions and explanations regarding the amounts you have to enter in the boxes of the slip.

For information about:

• filing the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions), see the Guide to Filing the RL-1 Summary (RLZ-1.S.G-V)
• the most common taxable benefits, and the value of a benefit that must be included in an employee's income and in which boxes of the RL-1 slip you must enter it, see guide IN-253-V, Taxable Benefits
• source deductions and employer contributions, see the Guide for Employers (TP-1015.G-V)

3.2. Purpose of the RL-1 slip

You file the RL-1 slip to report:

• the salary or wages and any other remuneration paid to a current, former or future employee
• the taxable benefits granted to an individual who receives them as a shareholder or as a member of a partnership (also referred to as a partner)
• the commissions paid to a self-employed person
• the fees and other amounts paid to a self-employed person, if Québec income tax was withheld from such amounts, or if these amounts were paid for building service work performed inside or outside a public building
• certain income that is not a salary or wages (see Box O – Other income)
• amounts deducted at source from the above-mentioned types of remuneration
• fees and other amounts for services rendered paid to a Canadian-controlled private corporation (CCPC) in the trucking industry

Do not use the RL-1 slip to report the drawings of a self-employed person or a partner.

When we receive your RL-1 slips and RL-1 summary, we carry out a cursory review. If we notice that the contributions you calculated are too low, we will do one of two things. We may send you a notice of assessment detailing any revised amounts, or we may send you one or more of the following forms for you to complete and return:

• Statement of Employee and Employer QPP Contributions (LMU-141-V or LMU-141.1-V)
• Statement of Québec Parental Insurance Plan Premiums (LMU-150-V)
• Statement of Employer Contributions (LMU-142-V)

We forward certain information from the RL-1 slips to Retraite Québec and to the Ministère de l'Emploi et de la Solidarité sociale. This information may be taken into account when an application for benefits is filed.

3.3. Who is required to file an RL-1 slip?

You are required to file an RL-1 slip if you:

• paid salaries, wages, gratuities, tips, fees, scholarships or commissions in the year as an employer or payer
• paid amounts as the custodian of an employee benefit plan to a beneficiary of the plan
• allocated amounts as the trustee of an employee trust to a beneficiary of the trust
• paid certain income that is not a salary or wages as a payer (see Box O – Other income)

You have more than one account number

If you have more than one employer account, you must file RL-1 slips for each account, under the name and identification number shown on the Remittance of Source Deductions and Employer Contributions (form TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency) for each one.

Employer that succeeds another employer

If an employer succeeds another employer following the formation or winding-up of a corporation or following the acquisition of the major portion of the property of a business or of a separate part of a business, and the employees did not stop working, the successor employer and the previous employer must each file RL-1 slips for the period that concerns them.

If an employer that is a corporation amalgamates with one or more other corporations, the corporation resulting from the amalgamation must file the RL-1 slips for the entire year.

If an employer that is a parent corporation winds up a subsidiary and at least 90% of the subsidiary's property is attributed to the parent corporation, the parent corporation must file the RL-1 slips for the entire year.

See Employer – Special cases for information on filing RL-1 slips in situations in which an employer succeeds another employer.

3.4. Are you required to file an RL-1 slip for an employee?

As a rule, you have to file an RL-1 slip for an employee (resident in Québec or not) if you made source deductions (income tax, Québec Pension Plan [QPP] contributions and Québec parental insurance plan [QPIP] premiums) and have to pay employer contributions (QPP contributions, QPIP premiums, contributions to the health services fund and the Workforce Skills Development and Recognition Fund [WSDRF], and the contribution related to labour standards) on the employee's remuneration subject to the contributions.

References: 1159.1; 1086R1; API 43, 43.1, 48, 48.1 to 48.3; API (r. 3); AQPP 7; AQPP (r. 2); AQPP (r. 6)

Employee who makes QPP contributions under a certificate of coverage

If an employee makes QPP contributions under a certificate of coverage issued by Retraite Québec's Bureau des ententes en matière de sécurité sociale, see Québec employee temporarily posted outside Canada.

Employee who receives an amount from a person with whom you are not dealing at arm's length

If one of your employees receives an amount from a person with whom you are not dealing at arm's length, see Employee who receives an amount from a person with whom you are not dealing at arm's length.

Individual who is another employer's employee

You must file an RL-1 slip for an individual who is another employer's employee where that individual:

• reports for work at one of your establishments located in Québec
• is the employee of an employer who does not have an establishment located in Québec
• performs a service for you in Québec as part of the individual's ordinary duties with their employer, in the course of your regular and ongoing activities
• performs a service of the same nature as services performed by employees of employers that carry on the same type of business as you

If you can show that you did not use the services of an individual who is the employee of an employer who does not have an establishment in Québec to reduce your employer QPIP premiums, your employer contributions to the health services fund and to the WSDRF, and your contribution related to labour standards, you will not have to file an RL-1 slip for the individual.

4.1. Filing methods

You must file the RL-1 slip using the prescribed form.

To file, you can use any of the following:

• the online services in My Account for businesses
• software authorized by Revenu Québec for filing RL-1 slips that you purchased
• software you developed for filing RL-1 slips that meets our requirements
• the PDF RL-1 slip (Revenus d'emploi et revenus divers) (see courtesy translation RL-1-T) that can be completed onscreen
• the paper form that you order from us online or by contacting us

A specialized service provider, such as an accountant or a payroll service, can file the RL-1 slips for you using the online services in My Account for professional representatives.

We do not provide financial compensation to anyone who provides their own RL slips.

4.2. Deadline for filing and distribution

The deadline for filing your RL-1 slips with us and distributing them to employees and beneficiaries is the last day of February of the year following the year covered by the slips.

A different deadline may apply if you have stopped making periodic remittances of source deductions and employer contributions, if you have stopped operating your business, or if the person required to file the RL-1 slips with us has died. See Table 1 below.

Your deadline for filing the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) is the same as the deadline for filing the RL-1 slips.

4.3. Filing RL-1 slips with Revenu Québec

If you are filing more than five RL-1 slips, you must file them online. To file online, you can use:

• software authorized by us (in an XML file)
• the services in My Account for businesses

If you file the RL slips online, do not also send us copy 1 of the paper slips.

If you are filing fewer than six RL-1 slips, you have the following options:

• file the slips online using:
  • software authorized by us (in an XML file)
  • the services in My Account for businesses
• mail us the paper slips

If you mail us the slips, send us only copy 1 of each slip.

If you use a specialized service provider, they can file the RL-1 slips for you using the online services in My Account for professional representatives.

Make sure you keep paper copies or electronic files of the RL slips for six years after the last taxation year to which they apply.

When you file RL-1 slips, you must also file the RL-1 summary (RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) for the year concerned. Copy 1 of the paper RL-1 slips must be enclosed with the RL-1 summary, unless you file the slips or the summary online.

Documents that are not filed online must be mailed to us at one of the addresses below.

References: 1086R65; TAA 37.1.1; TAA (r. 1) 37.1.1R1; ALFIT 3, 28, 29, 71

4.4. Distributing RL-1 slips to employees and beneficiaries

You have a number of options for distributing RL-1 slips to employees and beneficiaries. If you file paper slips, you must distribute copy 2 of the slips to them either in person, by mail or by some other means.

You must have an employee's written consent to distribute the RL-1 slip to them by email. You do not need that consent if you make the RL-1 slip available on a secure electronic portal and all confidentiality requirements are met. Note that you must give the paper RL-1 slip to any employee who requests it.

If you want to distribute the RL-1 slip electronically to a beneficiary who is not your employee, you must have their written consent, whether electronically, by mail or by some other means. The beneficiary must clearly indicate that they consent to having their RL-1 slip sent to them electronically and that their consent remains valid until they notify you otherwise. You must also inform the beneficiary of how they can withdraw their consent.

When distributing RL slips electronically to employees or beneficiaries, you must:

• protect the employee's or beneficiary's personal information
• be able to verify the identity of all consenting beneficiaries
• ensure that the RL-1 slips are distributed in a format that prevents the information in them from being changed

References: 1086R70; ALFIT 29

4.4.1. Lost or destroyed slips

If a person loses or destroys their copy of an RL-1 slip already filed, do not prepare a new slip. Instead, give them a new copy of copy 2 of the original slip.

4.4.2. Employees who leave their employment

If an employee leaves their employment before the end of the year, you can prepare an RL-1 slip (see courtesy translation RL-1-T) or an RL-1.T slip (see courtesy translation RL-1.T-T) at that time and give the employee copy 2. File the RL-1 slip or the RL-1.T slip at the same time as you file the RL-1 slips for your other employees for the year in question (see Deadline for filing and distribution).

4.5. Amending or cancelling an RL-1 slip

You have to file an amended RL-1 slip to replace a slip already filed that has one or more errors (e.g. an incorrect amount).

Do not file an amended slip for the following errors:

• the individual's address or the address of the corporation to whom the RL-1 slip is sent (resend the original slip to the individual or corporation only)
• the individual's SIN, first name or last name or the corporation's name or identification number (cancel the RL-1 slip and file a new one)

To delete an RL-1 slip that should not have been filed, cancel the slip.

4.5.1. Slip filed using software authorized by Revenu Québec

You can file amended or cancelled RL-1 slips online. To amend or cancel an RL-1 slip that was filed online in an XML file using software authorized by us, see the instructions in the Tax Preparers' Guide: RL Slips (ED-425-V).

4.5.2. Slip filed on paper or using the online services in My Account

To amend an RL-1 slip filed by mail (on paper) or using the online services in My Account, prepare a corrected slip using the fillable PDF RL-1 slip (see courtesy translation RL-1-T). Write “Modifié” on the slip. Also enter the letter “A” in the box marked “Code du relevé” and the number shown in the upper-right corner of the slip you want to amend in the box marked “N^o du dernier relevé transmis.” Enter the corrected amounts in the appropriate boxes and re-enter the unchanged amounts from the other boxes of the RL-1 slip that was previously filed.

To cancel a paper RL-1 slip that was filed or an RL-1 slip filed using the online services in My Account, make a photocopy of the original slip. Write “Annulé” on the slip and enter the letter “D” in the box marked “Code du relevé.” Make sure that the number shown in the upper-right corner of the original slip is legible on the photocopy.

You must send us any amended and cancelled RL-1 slips by mail.

4.5.3. Filing an amended RL-1 summary by mail

You must always complete and file an amended RL-1 summary when you amend or cancel an RL-1 slip, regardless of how you file the documents. For more information, see the Guide to Filing the RL-1 Summary (RLZ-1.S.G-V).

Document to enclose

Enclose with your amended RL-1 summary a letter explaining why you amended or cancelled an RL-1 slip.

4.6. Penalties

Under the Tax Administration Act, you are liable to a penalty in the following situations:

• You file an RL-1 slip late.
• You fail to use online filing when filing more than five RL-1 slips.

You are liable to a penalty of $100 if you fail to provide required information on an RL-1 slip. The penalty does not apply if the omission concerns an individual's personal information and you made a reasonable effort to obtain it.

References: TAA 59, 59.0.0.3, 59.0.0.4, 59.0.2, 59.2

5. How to complete the RL-1 slip

5.1. Box marked “Code du relevé”

Enter “R” for an original RL-1 slip, “A” for an amended slip and “D” for a cancelled slip. For information on amending or cancelling a slip, see Amending or cancelling an RL-1 slip.

5.2. Box marked “N^o du dernier relevé transmis”

If you are amending a slip, enter the number of the slip being amended. For information on amending a slip, see Amending or cancelling an RL-1 slip.

5.3. Box A – Employment income

Enter the salary or wages and any other remuneration (including bonuses) paid to an employee for an office or employment, except the portion of such income included in box R that constitutes employment income situated on a reserve or premises. The amounts entered in box A must be calculated before source deductions.

You must enter the amounts in box A of the RL-1 slip for the year in which they are paid. For example, if you pay an amount on January 2, 2026, for the pay period covering December 22, 2025, to January 2, 2026, enter this amount in box A of the employee's RL-1 slip for 2026, not on the slip for 2025.

References: 32 to 58; 1086R1

5.3.1. Taxable benefits

Include in box A the value of all taxable benefits granted to an employee, which is the total of the following amounts:

• your contribution to a private health services plan for the coverage that the current, former or future employee received during the year (amount entered in box J)
• the value of the taxable benefit related to trips you paid for on behalf of the employee (or an eligible family member) who was a resident of a designated remote area (amount entered in box K)
• the contribution to a group insurance plan (other than insurance for total or partial loss of employment income) that you paid to the administrator of a multi-employer insurance plan for the current, former or future employee's coverage (amount entered in box P)
• the allowance you paid to the employee for meals and lodging (amount entered in box V)
• the value of the taxable benefit related to the meals, board and lodging you provided to the employee (amount entered in box V)
• the value of the taxable benefit related to the personal use of a motor vehicle that you made available to the employee (or to a person related to the employee) (amount entered in box W)
• the value of all other taxable benefits granted to the employee (amount entered in box L)

For more information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V, Taxable Benefits.

5.3.2. Tips

Include in box A the following tips received by a hotel, bar or restaurant employee:

• the net tips the employee reported (amount entered in box S)
• the controlled tips that are service charges added to the customer's bill (amount entered in box S)
• the tips you allocated to the employee (amount entered in box T)

For more information, see publication IN-250-V, Tax Measures Respecting Tips.

5.3.3. Indemnity paid further to a precautionary cessation of work

Include in box A the basic remuneration you paid an employee under the Act respecting occupational health and safety for the first five days after the employee stopped working.

5.3.4. Indemnities further to an industrial accident – CNESST

Include in box A the following amounts paid further to an industrial accident or occupational disease:

• 100% of the net salary or wages you paid an employee on the day they stopped working (that is, the last full or partial day the employee worked following their accident)
• the amount exceeding the income replacement indemnity that is 90% of an employee's net salary or wages, that you paid an employee in the first 14 days after they stopped working
• the gross employment income (including unused sick leave) you paid an employee from the 15th day following the day they stopped working to the day the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) hands down its decision
• the wage loss replacement benefits that you paid an employee (unless you paid the benefits under a plan based on insurance principles [i.e. a plan under which funds are accumulated in the hands of a trustee or in a trust account and are sufficient to guarantee the payment of potential claims], in which case they must be reported in box O)
• the amount you paid an employee in addition to the income replacement indemnity the employee received from the CNESST after a favourable decision by the CNESST
• the amount exceeding 100% of the net salary or wages you paid an employee for each day or part of a day they missed work in order to receive care, undergo medical tests at someone else's request or carry out activities as part of a personalized rehabilitation program
• 100% of the net salary or wages you paid an employee for a medical test performed at your request

For more information, see Amounts paid by the employer further to an industrial accident.

5.3.5. Amounts paid by a custodian of an employee benefit plan

If you are the custodian of an employee benefit plan, you must include in box A the total amount paid to a beneficiary of the plan (including an amount paid further to the disposition of an interest in the plan), with the exception of the following:

• refunds of amounts paid into the plan by the beneficiary
• death benefits (such benefits are to be reported in box O)
• pension benefits for services performed by a person while they were not resident in Canada (such benefits are to be reported on the RL-2 slip)

For more information, see Amounts from an employee benefit plan.

5.3.6. Amounts allocated by a trustee of an employee trust

If you are the trustee of an employee trust, you must include in box A the total amount you allocated to a beneficiary of the trust.

For more information, see Amounts from an employee trust.

5.3.7. Fees and commissions

Include the following amounts in box A:

• the gross amount of commissions paid in connection with employment that are included in box M
• fees paid in connection with employment (for example, the fees paid to council or committee members)

5.3.8. Retroactive payments

Include in box A the retroactive payments related to employment income that you made in the year, including:

• payments resulting from a collective agreement signed before the death of an employee
• payments made further to a court judgment, an arbitration award or a settlement between the parties in legal proceedings (see Retroactive payments)

5.3.9. Directors' fees

Include in box A the directors' fees paid to a director, including fees paid to a non-resident director.

5.3.10. Salary or wages paid under a salary deferral arrangement

If an employee has a salary deferral arrangement with you and, under the arrangement, you defer the payment of a portion of the salary or wages the employee earned in the year to another year, you must include the following amounts in box A:

• the portion of the salary or wages earned in the year that will be paid in another year, if you are filing an RL-1 slip for the year in which the salary or wages are earned
• the interest accrued for the employee's benefit during the year, unless the funds are held by a trust

If you are filing an RL-1 slip for the year in which the deferred salary or wages are being paid, do not include in box A the portion of the salary or wages earned in a previous year that you paid the employee during the year.

For more information, see Employees with a salary deferral arrangement.

5.3.11. Salary or wages paid under a paid leave of absence plan

If an employee is participating in a deferred salary leave plan or a salary advance leave plan, you must include in box A the amounts paid to the employee during the leave, if it was taken in the year.

For more information, see Employees participating in a leave of absence plan.

5.3.12. Repayment of employment income

From the amount in box A, subtract any gross employment income you paid an employee or a former employee in the year that the employee or former employee repaid you or the CNESST reimbursed you in the same year. Do not subtract gross employment income repaid for a period in which the employee or former employee did not perform their duties (including a period in which the employee did not work further to an industrial accident or occupational disease).

You must file an amended RL-1 slip if an employee repaid any of the following amounts in the year:

• an amount equal to net income paid by mistake in a previous year
• employee Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums that you paid in a previous year

For information about the amounts to enter on the RL-1 slip or amended RL-1 slip you have to file if an employee or former employee repaid you or the CNESST reimbursed you employment income, see Other reimbursements.

5.3.13. Employment income paid after an employee's death

Include in box A a deceased employee's gross employment income, including all amounts to which the employee was entitled and that the employee would have received during the year (for example, the amount of vacation pay accumulated at the time of death or retroactive salary or wages paid under a collective agreement signed before the employee's death).

Do not include the following amounts in box A:

• death benefits that you paid to the succession (such benefits must be reported in box O)
• any amount you paid in respect of the employee that was unforeseeable at the time of death (for example, a lump sum paid under a collective agreement signed after the employee's death)

5.3.14. Employment income paid to a forestry worker

Include in box A the gross employment income paid to an employee who must provide a chainsaw or a brushcutter for work.

5.3.15. Employment income paid to Québec sailors engaged in international freight transportation

Include in box A the gross employment income paid to a Québec sailor engaged in international freight transportation for whom you obtained a certificate from the Ministère des Transports et de la Mobilité durable.

5.3.16. Employment income paid to a member of the Canadian Forces or a police officer

Include in box A the gross employment income paid to a member of the Canadian Forces or a police officer who was deployed on a mission abroad.

5.3.17. Employment income paid to a foreign specialist, researcher or professor

Include in box A the gross employment income paid to one of the following foreign employees for whom you obtained an annual certificate from the Québec government:

• a foreign specialist who works in a biotechnology development centre (BDC), in an international financial centre (IFC) or for a financial services corporation
• a foreign researcher who works for a business in Canada that carries out scientific research and experimental development (R&D) in Québec or has R&D carried out on its behalf in Québec
• a foreign researcher who is doing a post-doctoral internship with an eligible university entity or a public research centre
• a foreign expert who works for a business in Canada that carries out R&D or has R&D carried out on its behalf in Québec
• a foreign professor who works at a Québec university

5.3.18. Other employment income to include in box A

Include the following in box A:

• bonuses and incentives
• overtime pay
• vacation pay
• amounts paid for vacation days accumulated to the date of retirement
• advances
• the gross employment income paid to your employee by a person with whom you are not dealing at arm's length (see Employee who receives an amount from a person with whom you are not dealing at arm's length)
• the gross employment income paid to an employee of one of your establishments located outside Canada, if the employee is temporarily posted outside Canada and is subject to the QPP contributions under a certificate of coverage issued by Retraite Québec's Bureau des ententes en matière de sécurité sociale (see Québec employee temporarily posted outside Canada)
• earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the federal Veterans Well-being Act

5.4. Boxes B.A and B.B – QPP contribution and additional QPP contribution

In box B.A, enter the total of the base Québec Pension Plan (QPP) contribution and first additional QPP contribution withheld.

In box B.B, enter the total of the second additional QPP contribution withheld.

Include in boxes B.A and B.B, as applicable, any amounts withheld:

• from the employment income subject to QPP contributions that was paid for a period in which the employee did not perform their duties, that was repaid by the employee in the year (see Repayment of employment income paid for a period in which the employee did not perform their duties)
• from employment income subject to QPP contributions that was paid by mistake, except if the employee repaid an amount equal to the net income (see Repayment of employment income paid by mistake)
• by a person with whom you are not dealing at arm's length who paid employment income to your employee (see Employee who receives an amount from a person with whom you are not dealing at arm's length)
• by amalgamated corporations and by the corporation resulting from the amalgamation (see Employer that amalgamates with another corporation)
• by a parent corporation and a wound-up subsidiary, if at least 90% of the subsidiary's property was attributed to the parent corporation (see Employer that winds up a subsidiary)

Also enter in boxes B.A and B.B, as applicable, any employee QPP contributions that you paid that are included in box L.

Do not correct the amounts in boxes B.A and B.B if they are too high. Leave the boxes blank if you did not withhold QPP contributions.

For information about the amended RL-1 slip you must file if an employee repaid employee QPP contributions or additional QPP contributions that you paid in a previous year, see Repayment of QPP contributions and QPIP premiums.

5.5.Box C – Employment Insurance premium

Enter the total Employment Insurance premiums withheld. Leave the box blank if no amount was withheld.

5.6. Box D – RPP contribution

Enter the total of the following amounts:

• the registered pension plan (RPP) contributions withheld for current and past service
• any interest considered to be a contribution to an RPP (interest paid to offset the actuarial loss sustained when past service contributions are paid in instalments or interest paid as carrying charges with respect to the instalments)
• the amounts withheld under a retirement compensation arrangement

5.7. Box E – Québec income tax withheld

Enter the total Québec income tax withheld, including income tax withheld:

• from the employment income paid for a period in which the employee did not perform their duties that was repaid by the employee in the year (see Repayment of employment income paid for a period in which the employee did not perform their duties)
• from employment income paid by mistake, except if the employee repaid an amount equal to the net income (see Repayment of employment income paid by mistake)
• by a person with whom you are not dealing at arm's length who paid employment income to your employee and who does not have an establishment in Québec (see Employee who receives an amount from a person with whom you are not dealing at arm's length)
• by amalgamated corporations and by the corporation resulting from the amalgamation (see Employer that amalgamates with another corporation)
• by a parent corporation and a wound-up subsidiary, if at least 90% of the subsidiary's property was attributed to the parent corporation (see Employer that winds up a subsidiary)

Leave the box blank if you did not withhold any Québec income tax.

Do not include in box E the income tax withheld pursuant to an order to seize property in the hands of a third person or a formal demand for payment regarding income tax owing with respect to a previous year.

Reference: 1015

5.8. Box F – Union dues

Enter the total amounts you withheld as union dues if the following conditions are met:

• The amounts were withheld under an agreement between you and the entity your employees are members of.
• The agreement provides that the entity must not issue any receipts for such amounts.
• The entity with which you have an agreement is a union, an employee association recognized by us, a parity committee, an advisory committee or a similar group, or the Commission de la construction du Québec.

Do not include membership fees in box F.

References: 752.0.18.3 to 752.0.18.6

5.9. Box G – Pensionable salary or wages under the QPP

Enter the pensionable salary or wages paid for the year. This is the salary or wages on which the Québec Pension Plan (QPP) contributions entered in boxes B.A and B.B were withheld. If there is no pensionable salary or wages under the QPP for the year, enter “0.”

The maximum you can enter in box G for 2025 is:

• $71,300 (the maximum pensionable earnings under the QPP) if an amount is entered in box B.A only
• $81,200 (the additional maximum pensionable earnings under the QPP) if amounts are entered in boxes B.A and B.B

The pensionable salary or wages under the QPP is the result of the following calculation:

• the total of the amounts in boxes A and Q

plus

• employment income situated on a reserve or premises that is included in box R, if you completed and submitted form RR-2-V, Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment Is Excepted by Reason of a Tax Exemption
• deemed salary or wages paid to an employee under a phased retirement agreement that has been approved by Retraite Québec (amount entered after code G-3)

minus

• remuneration paid to an employee for excepted employment (for more information on what type of employment is considered to be excepted employment, see the Guide for Employers: Source Deductions and Contributions [TP-1015.G-V])
• remuneration paid to an employee before and during the month the employee turned 18
• remuneration paid to an employee after December 31 of the year the employee turns 72
• remuneration paid to an employee who is 65 or older but younger than 73 at the end of the year, who receives a retirement pension and who elected to stop making QPP contributions by giving you a duly completed copy of form RR-50-V, Election to Stop Contributing to the Québec Pension Plan, or Revocation of an Election
• remuneration paid to an employee as of the month following the month in which the employee became disabled (according to the date set by Retraite Québec), to the end of the month in which the employee stopped receiving a disability pension, or until the month before the month in which the employee starts receiving a retirement pension
• amounts allocated by a trustee of an employee trust (amount entered after code A-2)
• amounts paid by a custodian of an employee benefit plan (amount entered after code A-1)
• the value of a taxable benefit (including an allowance) in respect of a residence or lodgings provided to a member of the clergy or a religious order, or to a regular minister of a religious denomination, provided the person is entitled, under the Taxation Act, to deduct the value of this benefit
• earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the federal Veterans Well-being Act
• the value of a taxable benefit in kind if no amount was paid to an employee for the pay period in which the benefit was granted (amount entered after code G-1)
• the portion of the value of a taxable benefit in kind on which you were unable to withhold QPP contributions because the amount paid for the pay period in which the benefit was granted did not cover the full QPP contributions (amount entered after code G-1)
• the value of a taxable benefit from an amount that you paid to acquire, on behalf of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction (amount entered after code G-1)
• fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed in either of the following situations:
  • by the government as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period
  • as a member of a candidate selection or review committee established for that purpose under a Québec statute

References: AQPP 45 and 50

5.10. Box H – QPIP premium

Enter the total Québec parental insurance plan (QPIP) premiums withheld during the year, including amounts withheld:

• from the employment income subject to QPIP premiums that was paid for a period in which the employee did not perform their duties, that was repaid by the employee in the year (see Repayment of employment income paid for a period in which the employee did not perform their duties)
• from employment income subject to QPIP premiums that was paid by mistake, except if the employee repaid an amount equal to the net income (see Repayment of employment income paid by mistake)
• by a person with whom you are not dealing at arm's length who paid employment income to your employee (see Employee who receives an amount from a person with whom you are not dealing at arm's length)
• by amalgamated corporations and by the corporation resulting from the amalgamation (see Employer that amalgamates with another corporation)
• by a parent corporation and a wound-up subsidiary, if at least 90% of the subsidiary's property was attributed to the parent corporation (see Employer that winds up a subsidiary)

Also enter in box H any employee QPIP premium that you paid that is included in box L.

Do not correct the amount in box H if it is too high. Leave the box blank if you did not withhold QPIP premiums.

For information about the amended RL-1 slip you must file if an employee repaid employee QPIP premiums that you paid in a previous year, see Repayment of QPP contributions and QPIP premiums.

References: API 58, 59, 59.1, 62, 63, 79; TAA 18.1

5.11. Box I – Eligible salary or wages under the QPIP

Enter in box I the eligible salary or wages under the Québec parental insurance plan (QPIP) (maximum for 2025: $98,000). If there is no eligible salary or wages under the QPIP for the year, enter “0.” The amount of the eligible salary or wages under the QPIP generally corresponds to the amount of insurable earnings on which you withhold Employment Insurance premiums.

Eligible salary or wages under the QPIP paid in the year is the result of the following calculation:

• the amount entered in box A

plus

• the portion of a non-taxable allowance for moving and relocation expenses that exceeds $650
• employment income situated on a reserve or premises included in box R
• an indemnity in lieu of notice (code RJ in box O), unless it was a retiring allowance under the Employment Insurance program
• the portion of the salary or wages earned in the year that will be paid in another year under a deferred salary leave plan (see Deferred salary leave plan [self-funded])
• a non-taxable allowance paid under section 39.3 of the Taxation Act to an elected member of a municipal council, to a member of the council or executive committee of a metropolitan community, regional county municipality or similar body created under a Québec statute, to a member of a municipal utilities commission or corporation or a similar body responsible for administering such services, to a member of a school service centre's board of directors, or to a member of a public or separate school board, for expenses related to the individual's duties
• an allowance for travel expenses paid to an employee in the construction sector under collective labour agreements governed by the Act respecting labour relations, vocational training and workforce management in the construction industry that is considered insurable earnings under the Employment Insurance program
• a non-taxable allowance for travel expenses paid to a member of the council of a regional county municipality or of the Kativik Regional Government under section 39.4 of the Taxation Act
• a non-taxable allowance for travel expenses paid to a member of a board of directors or a committee member under section 39.4.1 of the Taxation Act
• tax-exempt financial compensation that does not exceed $1,380 paid to an emergency services volunteer, unless the volunteer takes part in a rescue operation, is not regularly employed by the employer and is employed by the employer for fewer than seven days in the year
• the cost of a transit pass considered to be non-taxable that is reimbursed to an employee
• a non-taxable allowance paid to a juror for meals, accommodation and transportation, and the allowance for the care of children or other dependants and for psychological treatment, under sections 2 to 4 of the Regulation respecting indemnities and allowances to jurors
• a wage loss replacement benefit paid by a third party under a plan funded in part by the employer and in respect of which the employer controls certain terms and conditions and determines eligibility for benefits (see Benefits paid under a wage loss replacement plan [RN])

minus

• a salary or wages paid to an employee for employment excluded from the QPIP (for more information on what type of employment is considered to be excluded employment, see the Guide for Employers: Source Deductions and Contributions [TP-1015.G-V])
• a salary or wages paid to a person not subject to the QPIP premium (for more information, see guide TP-1015.G-V)
• the value of a taxable benefit granted in kind (that is, other than in cash) that is included in boxes J, P, W and L (do not subtract the amount of a taxable benefit for board and lodging granted to an employee for a pay period in which the employee receives cash remuneration)
• the value of a taxable benefit from an amount that you paid to acquire, on behalf of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction
• gift certificates and gift cards
• allocated tips (box T)
• the employer's contribution to a group registered retirement savings plan (RRSP), if the employee cannot withdraw amounts before their retirement or termination of employment, or if the employee can withdraw amounts under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP)
• earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the federal Veterans Well-being Act
• an amount paid by you to an employee to increase parental insurance benefits paid under the Act respecting parental insurance or to increase compassionate care benefits paid under the Employment Insurance Act, if both of the following conditions are met:
  • the total amount of the parental insurance or compassionate care benefits and the top-up payments is not more than the employee's normal weekly remuneration
  • the top-up amount does not reduce severance pay, unused sick leaves or vacation days, or any other credit accumulated by the employee
• an amount paid during a deferred salary leave (see Deferred salary leave plan [self-funded])
• an amount paid by a custodian of an employee benefit plan (amount entered after code A-1)
• an amount allocated by a trustee of an employee trust (amount entered after code A-2)
• a salary paid to a judge or a presiding justice of the peace appointed in accordance with the Courts of Justice Act or the Act respecting municipal courts
• an amount paid to an employee by a person with whom the employer is not dealing at arm's length, except where the amount is considered to be insurable earnings (eligible salary or wages) for the employer
• fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed in either of the following situations:
  • by the government as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period
  • as a member of a candidate selection or review committee established for that purpose under a Québec statute

5.12. Box J – Private health services plan

Your contribution to a private health services plan, for the coverage that a current, former or future employee receives during the year, may constitute a taxable benefit. If this is the case, you must enter the value of the benefit in box J.

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V, Taxable Benefits.

5.13. Box K – Trips (remote area)

Trips you pay for on behalf of an employee (or an eligible family member) who was a resident of a designated remote area may constitute a taxable benefit for the employee. If this is the case, you must enter the value of the benefit in box K.

An eligible family member is an individual who is a member of the employee's household. The individual can be:

• the employee's spouse
• the employee's child (including the employee's spouse's child) under the age of 18
• another individual related to the employee and wholly dependent on the employee or their spouse (or on both) for their basic needs (or, if the individual is not the employee's mother, father, grandmother or grandfather, they must be their dependant because of a mental or physical impairment)

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V, Taxable Benefits.

5.14. Box L – Other benefits

Enter in box L the value of all taxable benefits granted to an employee whose value must not be included in box J, K, P, V or W.

If a taxable benefit is granted to an employee who is also a shareholder and the employee receives the benefit as a shareholder (rather than as an employee), see Benefits received by a shareholder (RO).

For information about the most commonly granted benefits and the value of the taxable benefit that must be included in the employee's income, see guide IN-253-V, Taxable Benefits.

5.15. Box M – Commissions

Enter the total of the following amounts:

• the gross amount of any commissions paid in connection with employment that are included in box A
• the gross amount of any commissions situated on a reserve or premises that are included in box R

Commissions paid to a self-employed person must not be included in box M (such commissions must be reported in box O).

5.16.Box N – Charitable donations and gifts

Enter in box N the total of any amounts withheld as donations and gifts and paid on behalf of the employee to a registered charity or other qualified donee.

Special rules apply if the employee received a benefit from the donee because of the donation or gift. For more information, contact us.

References: 752.0.10.3; 752.0.10.3R5

5.17. Box O – Other income

Use box O to report income that is not entered elsewhere on the RL-1 slip.

5.17.1. Wage Earner Protection Program payments (CA)

Include in box O the payments made under the Wage Earner Protection Program by Employment and Social Development Canada.

If this is the sole source of the income entered in box O, enter “CA” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-CA” in one of the blank boxes, followed by the amount of the Wage Earner Protection Program payments included in box O.

References: 311(e.6), 1015(e.1); 1086R1(c)

5.17.2. Tax-free savings account (TFSA) (CB)

Include in box O any gains accumulated after the death of the beneficiary in a TFSA that is a trust arrangement.

If this is the sole source of the income entered in box O, enter “CB” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-CB” in one of the blank boxes, followed by the amount of the gains included in box O.

Reference: 935.26.1

5.17.3. Payments to the beneficiary of an RDSP (CC)

Include in box O the taxable portion of any disability assistance payments made to the beneficiary of a registered disability savings plan (RDSP).

If this is the sole source of the income entered in box O, enter “CC” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-CC” in one of the blank boxes, followed by the amount of the disability assistance payments included in box O.

5.17.4. Benefits paid to the parents of a crime victim (CD)

Include in box O the benefits paid to the parents of a crime victim by Employment and Social Development Canada, under the Federal Income Support for Parents of Murdered or Missing Children grant further to an offence under the Criminal Code.

If this is the sole source of the income entered in box O, enter “CD” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-CD” in one of the blank boxes, followed by the amount of the benefits paid to the parents of a crime victim included in box O.

5.17.5. Supplementary unemployment benefits (RA)

Include in box O the supplementary unemployment benefits paid to a beneficiary by the trustee of a supplementary unemployment benefit plan.

If this is the sole source of the income entered in box O, enter “RA” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RA” in one of the blank boxes, followed by the amount of the supplementary unemployment benefits included in box O.

References: 311(f), 962, 965, 1015(e.2); 1086R13.17

5.17.6. Scholarships, bursaries, fellowships and prizes (RB)

Include the following amounts in box O:

• scholarships, bursaries, fellowships or prizes for an achievement that you paid to an individual who is not your employee
• prizes recognized by the general public awarded for meritorious achievement in the arts, the sciences or service to the public that you paid to an individual
• amounts granted by the Ministère de l'Enseignement supérieur, under the Fellowship for Excellence, to a foreign national carrying out post-doctoral research in Québec
• the value of the taxable benefit related to the scholarship, bursary or fellowship you paid to a member of an employee's family (see guide IN-253-V, Taxable Benefits)

If this is the sole source of the income entered in box O, enter “RB” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RB” in one of the blank boxes, followed by the amount of scholarships, bursaries, fellowships and prizes included in box O.

Do not include the following in box O:

• scholarships, bursaries, fellowships or prizes for an achievement that you paid to an employee (these amounts may constitute a taxable benefit whose value must be entered in box L)
• an amount paid by the Ministère de l'Enseignement supérieur under the Allowance for Special Needs Program for students with a major functional deficiency
• financial assistance paid by a school service centre under the budget rules established by the Ministère de l'Éducation in applying the Education Act for Cree, Inuit and Naskapi Native Persons, to cover the actual costs of periodic transportation incurred by a student or a member of the student's household

References: 312(g), 725(c.0.1), 725(c.1); 488R1(h), 1086R1(a)

5.17.7. Research grants (RC)

Include in box O the amount of any grants you paid to the individual.

If this is the sole source of the income entered in box O, enter “RC” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RC” in one of the blank boxes, followed by the amount of research grants included in box O.

References: 312(h); 1086R1(b)

5.17.8. Fees for services rendered (RD)

Include in box O the fees and other amounts paid to a self-employed person, if the following conditions are met:

• Québec income tax was withheld on these amounts.
• The amounts were paid for maintenance work performed inside or outside a public building covered by the Decree respecting building service employees in the Québec region or the Decree respecting building service employees in the Montréal region (the amounts must be included in box O even if no Québec income tax was withheld from them or you do not have an Attestation de Revenu Québec for building service contracts).

If you operate a business in the trucking industry (i.e. a business that derives more than 50% of its main source of income from trucking activities), include in box O any fees and other amounts for services rendered that you paid to a Canadian-controlled private corporation (CCPC) in the same industry, even if no Québec income tax was withheld from the amounts.

The amount included in box O must not include goods and services tax (GST) and Québec sales tax (QST).

If this is the sole source of the income entered in box O, enter “RD” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RD” in one of the blank boxes, followed by the amount of fees and other amounts paid to a self-employed person or a CCPC that are included in box O.

References: 87, 1015(g); 1086R1

5.17.9. Labour adjustment benefits (RG)

Include in box O the amount of the benefits you paid under the federal Labour Adjustment Benefits Act.

If this is the sole source of the income entered in box O, enter “RG” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RG” in one of the blank boxes, followed by the amount of labour adjustment benefits included in box O.

References: 311(e); 311R1(a), 1086R1(e)

5.17.10. Income assistance payments for older workers (RH)

Include in box O the income assistance payments made to older workers under the federal Department of Employment and Social Development Act.

If this is the sole source of the income entered in box O, enter “RH” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RH” in one of the blank boxes, followed by the amount of the income assistance payments included in box O.

References: 311(e), 311(e.1); 311R1(b), 1086R1(e)

5.17.11. Benefits paid under a program administered under the federal Department of Fisheries and Oceans Act (RI)

Include in box O the benefits paid under a program administered pursuant to an agreement entered into under the federal Department of Fisheries and Oceans Act.

If this is the sole source of the income entered in box O, enter “RI” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RI” in one of the blank boxes, followed by the amount of such benefits included in box O.

311(e); 311R1(c), 1086R1(e)

5.17.12. Retiring allowance (RJ)

Include in box O any amount paid to an employee as a retiring allowance, including:

• indemnities in lieu of notice
• unused sick-leave credits paid on retirement or termination of employment

An amount paid for damages and interest can also be included in box O.

If this is the sole source of the income entered in box O, enter “RJ” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RJ” in one of the blank boxes, followed by the amount of retiring allowance included in box O.

If the income entered in box O includes a retiring allowance that relates to employment income situated on a reserve or premises, see Box R – Income situated on a reserve or premises.

Do not include in box O amounts paid for vacation days accumulated to the date of retirement (such amounts must be reported in box A).

References: 1, 311(a), 1015(c); 1086R1

5.17.13. Death benefit (RK)

Include in box O the death benefit paid to a deceased employee's succession in recognition of the employee's service, including:

• unused sick-leave credits at the date of death
• death benefits paid by the custodian of an employee benefit plan

If this is the sole source of the income entered in box O, enter “RK” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RK” in one of the blank boxes, followed by the amount of the death benefit included in box O.

Do not include the following amounts in box O:

• any amount you paid to the succession that was unforeseeable at the time of death (for example, a lump sum paid under a collective agreement signed after the employee's death)
• amounts paid for vacation days accumulated to the date of death (such amounts are to be reported in box A)

References: 3, 1015(d); 1086R1

5.17.14. Patronage dividends (RL)

Include in box O the total amount of patronage dividends paid to a member of a qualified cooperative if that amount is more than $100. The total amount must include:

• the patronage dividends paid to the member in the form of preferred shares
• the redemption amount of a preferred share that was previously issued as a patronage dividend to the member

If this is the sole source of the income entered in box O, enter “RL” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RL” in one of the blank boxes, followed by the amount of patronage dividends included in box O.

References: 726.27, 726.29, 795, 796; 1086R14, 1086R76

5.17.15. Commissions paid to a self-employed person (RM)

Include in box O the commissions paid to a self-employed person, even if no Québec income tax was withheld from these amounts. GST and QST must not be included in the amount entered in box O.

If this is the sole source of the income entered in box O, enter “RM” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RM” in one of the blank boxes, followed by the amount of commissions paid to a self-employed person included in box O.

References: 87, 1015(g); 1086R1

5.17.16. Benefits paid under a wage loss replacement plan (RN)

Include the following in box O:

• the top-up disability payment that you made to an employee (or former employee), if you contributed to a group insurance plan
• the wage loss replacement benefits (including those that relate to previous years) paid in the year for total or partial loss of employment income, if they were paid:
  • by an insurer under a wage loss replacement plan (health insurance, accident insurance, disability insurance or income insurance) to which the beneficiary's employer contributed
  • by the beneficiary's employer under a plan based on insurance principles (that is, a plan under which funds are accumulated in the hands of a trustee or in a trust account and are sufficient to guarantee the payment of potential claims) to which the employer contributed

If this is the sole source of the income entered in box O, enter “RN” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RN” in one of the blank boxes, followed by the total amount of the wage loss replacement benefits and the top-up disability payments included in box O.

As a rule, amounts paid by a third party under an administrative services only (ASO) contract that is not based on insurance principles must be included in box A, instead of box O.

If the income entered in box O includes:

• wage loss replacement benefits that relate to employment income situated on a reserve or premises, see Box R – Income situated on a reserve or premises
• a retroactive payment of wage loss replacement benefits a portion of which applies to previous years, see Retroactive payments

If the employee (or former employee) repaid you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimbursed you wage loss replacement benefits paid in the year or in a previous year, see Repayment of wage loss replacement benefits.

If the employee (or former employee) repaid you all or part of the top-up disability payments made in the year or in a previous year, see Repayment of top-up disability payments.

References: 38, 43, 43.0.1, 43.0.2, 78.1.1; 1086R1(f)

5.17.17. Benefits received by a shareholder (RO)

Include the value of certain taxable benefits granted to a shareholder (or a person related to the shareholder) in box O. For example, include:

• a benefit related to the personal use of an automobile that you make available to the shareholder (or to a person related to the shareholder)
• a benefit related to a low-interest loan you granted to the shareholder (if you grant a loan to a person related to or affiliated with the shareholder, the value of the benefit related to that loan must be entered in box O of the related person's RL-1 slip)

If this is the sole source of the income entered in box O, enter “RO” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RO” in one of the blank boxes, followed by the value of the taxable benefit paid to a shareholder included in box O.

Do not include the value of a taxable benefit in box O if the benefit is granted to a shareholder who is also an employee and the shareholder claims it as an employee rather than as a shareholder (such benefits must be reported in box A and in boxes J, K, L, P, V and W, as applicable).

For information about the most commonly granted benefits and the value of the taxable benefit that must be included in the income of a shareholder or a person related to the shareholder, see guide IN-253-V, Taxable Benefits.

References: 111, 111.1, 117, 119.1, 487.3; 1086R1

5.17.18. Benefits received by a partner (RP)

The personal use of an automobile that you make available to a partner (or a person related to the partner) or to an employee of a partner (or a person related to the employee) may constitute a taxable benefit. If this is the case, you must include the value of the benefit in box O.

If this is the sole source of the income entered in box O, enter “RP” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RP” in one of the blank boxes, followed by the value of the taxable benefit paid to a partner included in box O.

For information about the value of the taxable benefit that must be included in the income of a partner or an employee of a partner and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V, Taxable Benefits.

References: 87(x); 1086R1

5.17.19. Retirement compensation arrangement (RQ)

If you are the custodian of a retirement compensation arrangement, include in box O the amounts that you paid or allocated under the arrangement.

If this is the sole source of the income entered in box O, enter “RQ” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RQ” in one of the blank boxes, followed by the amount of income from a retirement compensation arrangement included in box O.

References: 313.5, 890.1 to 890.11, 1015(q); 1086R1

5.17.20. Services rendered in Québec by a person not resident in Canada (RR)

Include in box O any payments (fees, commissions and other amounts) you made for services performed in Québec by a person (including a corporation) not resident in Canada, otherwise than in the course of regular and continuous employment.

If this is the sole source of the income entered in box O, enter “RR” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RR” in one of the blank boxes, followed by the amount of payments made to a person not resident in Canada included in box O.

References: 1015; 1015R18, 1086R1

5.17.21. Financial assistance (RS)

Include in box O any financial assistance (with the exception of amounts attributable to childcare expenses) paid by a government or government agency to support an individual in their professional integration, including:

• earnings supplements paid under a project sponsored by a government or government agency
• Employment Insurance benefits paid under a program established by the Canada Employment Insurance Commission
• financial assistance paid under a program covered by the terms of an agreement with the Canada Employment Insurance Commission
• income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act

If this is the sole source of the income entered in box O, enter “RS” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RS” in one of the blank boxes, followed by the amount of the financial assistance included in box O.

References: 311(e.2), 311(e.3), 311(e.4), 311(e.5), 1015(e.1); 1086R1(c)

5.17.22. Other indemnities paid by the employer further to an industrial accident (RT)

Include in box O 100% of the net salary or wages you paid an employee for each day or part of a day the employee missed work in order to receive care, undergo medical tests at someone else's request or carry out activities as part of a personalized rehabilitation program, if you did not apply to the CNESST for a reimbursement.

The employee can claim a deduction for this amount in their income tax return.

If this is the sole source of the income entered in box O, enter “RT” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RT” in one of the blank boxes, followed by the amount of the other indemnities you paid following an industrial accident that are included in box O.

In this section, the term “net salary or wages” has the same meaning as the term “net salary or wages” in the Act respecting industrial accidents and occupational diseases.

References: 311(k.0.1), 725(a.1); 1086R32

5.17.23. Educational assistance payments from an RESP (RU)

Include in box O the educational assistance payments made to a beneficiary of a registered education savings plan (RESP).

If this is the sole source of the income entered in box O, enter “RU” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RU” in one of the blank boxes, followed by the amount of the educational assistance payments included in box O.

References: 311(i), 890.15, 904, 1015(r); 1086R1, 1086R57

5.17.24. Accumulated income payments from an RESP (RV)

Include in box O the accumulated income payments from an RESP.

If this is the sole source of the income entered in box O, enter “RV” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RV” in one of the blank boxes, followed by the amount of the accumulated income payments included in box O.

References: 311(i), 890.15, 904.1; 1015R1(r), 1086R1, 1086R57

5.17.25. Apprenticeship Grant (RX)

Include in box O any grant paid by Employment and Social Development Canada to an apprentice in one of the designated Red Seal trades.

If this is the sole source of the income entered in box O, enter “RX” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RX” in one of the blank boxes, followed by the amount of the apprenticeship grant included in box O.

Reference: 312(i)

5.18. Box P – Multi-employer insurance plans

The contribution to a group insurance plan (other than insurance for total or partial loss of employment income) that you pay to the administrator of a multi-employer insurance plan may constitute a taxable benefit for a current, former or future employee. If it does, you must enter the value of the benefit in box P.

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V), Taxable Benefits.

If you are the administrator of a multi-employer insurance plan, see the Guide to Filing the RL-22 Slip: Employment Income Related to Multi-Employer Insurance Plans (RL-22.G-V).

References: 43.1 to 43.3, 78.6; 1086R1(i)

5.19. Box Q – Deferred salary or wages

If you are an employer, enter the total of the amounts you paid to a custodian or a trustee of an employee benefit plan, a profit-sharing plan or an employee trust. These payments are not to be included in boxes A and L.

Do not enter the following in box Q:

• the portion of the salary or wages earned in the year that will be paid in another year under a salary deferral arrangement (see Employees with a salary deferral arrangement)
• the portion of the salary or wages earned in a previous year that you paid during the year under a salary deferral arrangement (see Employees with a salary deferral arrangement)
• the amounts paid during the year under a deferred salary leave plan (see Deferred salary leave plan [self-funded])

For more information on the amounts an employer, custodian or trustee has to enter on the RL-1 slip of a beneficiary of:

• an employee benefit plan, see Amounts from an employee benefit plan
• an employee trust, see Amounts from an employee trust

Amounts allocated or paid by a trustee under a profit-sharing plan to an employee who is a beneficiary under the plan should not be reported on the RL-1 slip. They have to be reported on the RL-25 slip.

References: 38; AQPP 45(b)

5.20. Box R – Income situated on a reserve or premises

If you are filing an RL-1 slip for an Indian employee, enter in box R the total of the following amounts:

• the gross employment income situated on a reserve or premises (such income must not be included in box A)
• the retiring allowances included in box O (code RJ) related to employment income situated on a reserve or premises
• the benefits paid under a wage loss replacement plan included in box O (code RN) related to employment income situated on a reserve or premises

The Indian employee can claim a deduction for this amount in their income tax return.

5.20.1. Determination of employment income situated on a reserve or premises

To determine the amount of gross employment income that is situated on a reserve or premises and related retiring allowances and benefits paid under a wage loss replacement plan, you must take into account the percentage of the Indian employee's duties that are performed on a reserve or premises.

Employer who is an Indian band, band council or Indian organization

All of the employment income constitutes employment income situated on a reserve or premises if the following conditions are met:

• The Indian employee's duties are part of your non-commercial activities which are intended for the greater welfare of Indians who, for the most part, live on reserves.
• You manage and control your business on a reserve.
• You are an employer that is any of the following:
  • an Indian band that has a reserve
  • a band council that represents one or more Indian bands that have reserves
  • an Indian organization that falls within the jurisdiction of one or more bands or band councils, and you are exclusively devoted to the social, cultural, educational or economic development of Indians who, for the most part, live on reserves

If these conditions are not met, you must determine if the employment income is situated on a reserve or premises based on the percentage of the Indian employee's duties that are performed on a reserve or premises (see Table 2 above).

5.20.2. Additional information

5.21. Box S – Tips

If you are filing an RL-1 slip for a hotel, bar or restaurant employee, enter the total of the following amounts in box S:

• the net tips the employee reported during the year (amount on line 5 in Part 2 of the Register and Statement of Tips [TP-1019.4-V] if they gave you this document)
• the controlled tips (service charges added to the customer's bill) you distributed to the employee during the year

For more information, see publication IN-250-V, Tax Measures Respecting Tips.

References: 42.6 to 42.8, 1019.3 to 1019.7

5.22. Box T – Tips allocated by the employer

If you are filing an RL-1 slip for a hotel, bar or restaurant employee, enter in box T the tips that you allocated to the employee during the year.

For more information, see publication IN-250-V, Tax Measures Respecting Tips.

References: 42.10 to 42.15, 1019.3, 1019.6, 1019.7

5.23. Box V – Meals and lodging

The allowance you pay to an employee for meals and lodging, and the meals, board and lodging you provide to the employee, may constitute a taxable benefit for them. If this is the case, you must enter the value of the benefit in box V.

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V, Taxable Benefits.

Reference: 37

5.24. Box W – Motor vehicle

The personal use of a motor vehicle that you make available to an employee (or to a person related to the employee) may constitute a taxable benefit for the employee. If this is the case, you must enter the value of the benefit in box W.

If you make an automobile available to a shareholder who is not an employee, see Benefits received by a shareholder (RO). If you make an automobile available to a partner or an employee of a partner, see Benefits received by a partner (RP).

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), see guide IN-253-V, Taxable Benefits.

References: 37, 38, 41 to 41.4, 111, 117

5.25. Box marked “Code (case O)”

Where applicable, enter in the box marked “Code (case O)” the alphabetic code corresponding to the type of income reported in box O. Table 3 below lists and briefly describes the codes that can be entered in the box marked “Code (case O)” and provides a reference to the section or sections of the guide where you'll find more information.

If more than one code applies to the amount in box O, enter “RZ” in the box marked “Code (case O).” For each type of income, enter the appropriate code in one of the blank boxes followed by the corresponding amount. See Table 4 under Additional information for these codes.

5.26. Additional information

When additional information needs to be provided, enter a code in one of the blank boxes of the RL-1 slip, followed by the amount or the corresponding information. You must prepare another RL-1 slip if you have more than four pieces of additional information to enter.

Table 4 below lists and briefly describes the codes that can be entered on the RL-1 slip and provides a reference to the section or sections of the guide where you'll find more information.

1. See guide IN-253-V, Taxable Benefits.
2. The additional information is used exclusively by Revenu Québec or the Government of Canada. This is why it should not be entered in the blank boxes of the RL-1 slips you file.
3. Enter this additional information only if more than one code applies to the amount in box O (see Box O – Other income).
4. See guide IN-253-V, Taxable Benefits.

5.27. Identification

5.27.1. Identification of the individual

In the space marked “Nom de famille, prénom et adresse du particulier,” enter the individual's last name, followed by the first name and last known address (including the postal code). Make sure that the last and first names are identical to the last and first names shown on the individual's social insurance card or in the individual's confirmation of SIN letter.

Also enter the individual's SIN. This number must be identical to the number shown on the individual's social insurance card or in the individual's confirmation of SIN letter. Any error in the number or any missing number could prevent the individual's contributions from being recorded in the Record of Contributors kept by Retraite Québec.

Social insurance card or confirmation of SIN letter

Under the Act respecting the Québec Pension Plan, you must ask every employee who works in Québec to show you their social insurance card or confirmation of SIN letter within 30 days after they take up employment. If an employee is under 18, you must request the social insurance card or confirmation of SIN letter during the month following the month of their 18th birthday.

You are also responsible for providing a new employee who does not yet have a SIN with information on how they can get one. This information is available from Service Canada.

References: AQPP 197; AQPP (r. 1) 8

Social insurance number (SIN)

Individuals are required, under the Tax Administration Act, to provide their SIN to the person filing an RL slip on their behalf. Failure to provide the individual's SIN may result in penalties for both the individual and the person completing the slip. The latter must make a reasonable effort to get the number from the individual (for example, request it verbally or in writing). A record must be kept of the dates on which these requests are made, as must a copy of correspondence sent to the individual.

If you were unable to get an individual's SIN despite making reasonable efforts to get it, you must provide us with the individual's last name, first name and address. You are liable to a penalty of $100 if you fail to provide required information on a prescribed form.

References: TAA 58.1, 58.1.1, 58.2, 59.0.2, 59.0.3

5.27.2. Canadian-controlled private corporation

If you prepare an RL-1 slip for a Canadian-controlled private corporation (CCPC), enter the corporation's name and address (including the postal code) under “Nom de famille, prénom et adresse du particulier” and its identification number in the box marked “Numéro de référence (facultatif)” on the slip.

Also make sure you include your name and address (including the postal code) on the slip.

5.27.3. Identification of the employer or payer

Enter on each RL-1 slip, in the space marked “Nom et adresse de l'employeur ou du payeur,” your name and address, exactly as they appear on the remittance forms (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency) that you use to remit source deductions and employer contributions.

5.27.4. Reference number (optional)

In the space marked “Numéro de référence (facultatif),” you have the option of including a reference number as an additional means of identifying the employee.

6. Other payments

6.1. Amounts from an employee benefit plan

An employee benefit plan is an arrangement under which an employer makes contributions to another person (the custodian of an employee benefit plan) to finance payments that will be made to, or for the benefit of, beneficiaries who are:

• employees or former employees
• persons not dealing at arm's length with the employees or former employees

References: 47.1 to 47.6; 1086R1

6.1.1. Contributions made by the employer to a custodian

If you are an employer and you made contributions to the custodian of an employee benefit plan to finance payments that will be made to a beneficiary, see the instructions below for the information to be entered on the beneficiary's RL-1 slip.

6.1.2. Amounts paid by a custodian to the beneficiary

If you are the custodian of an employee benefit plan and you paid an amount to a beneficiary of the plan, see the instructions below for the information to be entered on the beneficiary's RL-1 slip.

6.2. Amounts from an employee trust

An employee trust is an arrangement under which an employer makes payments to a trustee to fund the payment of benefits that will be allocated to beneficiaries who are employees or former employees. The trustee has to elect to designate the arrangement as an employee trust.

References: 47.1, 47.7 to 47.9; 1086R1

6.2.1. Amounts paid by the employer to a trustee

If you are an employer and you made payments to a trustee of an employee trust for the benefit of a beneficiary, see the instructions below for the information to be entered on the beneficiary's RL-1 slip.

6.2.2. Amounts allocated by the trustee of an employee trust

If you are the trustee of an employee trust and you allocated an amount to a beneficiary of the trust, see the instructions below for the information to be entered on the beneficiary's RL-1 slip.

6.3. Retroactive payments

You must give a statement to an employee, a former employee or a beneficiary if one of the following conditions is met:

• The amount entered in box A includes the retroactive payment of employment income further to a court judgment, an arbitration award or a settlement between the parties in legal proceedings, and a portion of the payment relates to previous years.
• The amount entered in box O includes the retroactive payment of wage loss replacement benefits (code RN), and a portion of the payment relates to previous years.

On the statement, you must specify the total amount paid for previous years, the years concerned and the amount for each year. The employee, former employee or beneficiary can request an income tax adjustment in the income tax return.

Reference: 725.1.2

6.4. Indemnities further to an industrial accident – CNESST

6.4.1. Amounts paid by the employer further to an industrial accident

If you paid amounts to an employee further to an industrial accident or occupational disease, see the instructions below for the information to be entered on the employee's RL-1 slip.

References: 37.0.4, 311(k.0.1), 336(d.3.1)

6.4.2. Wage loss replacement benefits paid by an insurer

If you are an insurer and you paid amounts to a beneficiary further to an industrial accident or occupational disease, see the instructions below for the information to be entered on the beneficiary's RL-1 slip.

6.5. Amount paid to an employee in a foreign currency

You can enter the amount in box A in a foreign currency if it is not possible to enter it in Canadian dollars.

6.6. CPP contribution and additional CPP contribution

If an employee worked in Québec and in one or more other Canadian provinces during the year, or if an employee's remuneration is from employment or an office that is subject to the Canada Pension Plan (CPP) even if the work is done in Québec, see the instructions below for the amounts to be entered in the boxes of the employee's RL-1 slip.

6.7. RRSP, PRPP and VRSP contributions

6.7.1. Source deductions

Do not enter on the RL-1 slip amounts you withheld during the year as contributions to a registered retirement savings plan (RRSP), a pooled registered pension plan (PRPP) or a voluntary retirement savings plan (VRSP). The RRSP issuer or the PRPP or VRSP administrator will provide an official receipt to the employee for these amounts.

6.7.2. RRSP contributions made by the employer

If you made contributions to an RRSP during the year on behalf of an employee (or an employee's spouse), see guide IN-253-V, Taxable Benefits.

6.7.3. PRPP and VRSP contributions made by the employer

Do not enter on the RL-1 slip PRPP or VRSP contributions you made during the year to the PRPP or VRSP administrator on behalf of an employee.

7. Other reimbursements

7.1. Repayment of wage loss replacement benefits

If, pursuant to an arrangement, an employee or former employee repays you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimburses you wage loss replacement benefits in the year they were received, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.

If you are an employer who has not paid wage loss replacement benefits under a plan based on insurance principles, see Repayment of employment income paid for a period in which the employee did not perform their duties.

If the employee or former employee repays you or the CNESST reimburses you wage loss replacement benefits in a different year than the one they were received in, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.

Reference: 78.1

7.2. Repayment of top-up disability payments

If, pursuant to an arrangement, an employee or a former employee repays you all or part of the top-up disability payments in the year they were received, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.

If an employee or former employee repays you all or part of the top-up disability payments in a different year than the one they were received in, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.

You are not required to file an amended RL-1 slip for the year the top-up disability payments were paid.

7.3. Repayment of employment income paid for a period in which the employee did not perform their duties

If, pursuant to an arrangement, an employee or former employee repays you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimburses you, in the year it was received, an amount equal to the employment income that you paid for a period in which the employee or former employee did not perform their duties (including a period in which the employee or former employee did not work further to an industrial accident or occupational disease), see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.

If the employee or former employee repays employment income that you paid because of a clerical, administrative or system error, see the instructions under Repayment of employment income paid by mistake.

If the employee or former employee repays you or the CNESST reimburses you an amount in a different year than the one it was received in, see the instructions below for the information to be entered on the employee's or former employee's RL-1 slip.

7.4. Repayment of employment income paid by mistake

If you paid employment income by mistake to an employee who was not owed that income, the employee must generally repay you an amount equal to the gross income paid by mistake and recover any income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums withheld on that income from us. In this situation, you can recover any employer contributions you overpaid by making a written request to us within four years after the end of the year in which the overpayment was made.

Under certain conditions, however, an employee may repay you an amount equal to the net income (amount equal to the gross income paid by mistake minus source deductions). In this situation, you will be able to recover any source deductions you overpaid by:

• subtracting the source deductions related to the employment income paid by mistake from your periodic remittances made using the Remittance of Source Deductions and Employer Contributions (form TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency), if the employee repays you the income in the same year it was paid
• filing an amended RL-1 slip and an amended RL-1 summary for the year in which the employment income was paid to the employee by mistake, if the employee repays you employment income paid by mistake in a previous year

7.4.1. Repayment of an amount equal to the net income

7.4.1.1. Conditions

Repayment of employment income you paid by mistake in the year it was paid

An employee can repay an amount equal to the net income you paid by mistake in the year the amount was paid, if the following conditions are met:

• The employment income was paid because of a clerical, administrative or system error.
• You subtracted the source deductions and employer contributions related to the employment income paid by mistake from your periodic remittances made using the Remittance of Source Deductions and Employer Contributions (form TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, according to your remittance frequency) for a period ending on or before December 31 of the taxation year in which that income was paid.
• The employee repaid an amount equal to the net income or entered into an arrangement with you to repay the amount, by December 31 of the taxation year in which the employment income was paid by mistake.

Repayment of employment income you paid by mistake in a previous year

An employee can repay an amount equal to the net income you paid by mistake in a previous year, if the following conditions are met:

• The employment income was paid because of a clerical, administrative or system error.
• The employment income was paid by mistake after 2015.
• You have not yet filed an RL-1 slip for the employee showing the employee's actual employment income (gross employment income paid in the year minus gross income paid by mistake).
• The amount equal to the net income is repaid by the employee or an arrangement to repay the amount has been made between you and the employee, by December 31 of the third year after the year in which the employment income was paid by mistake.

7.4.1.2. Calculating net income

If an employee repays you employment income you paid by mistake in the same year it was paid, the net income is equal to the gross employment income paid by mistake minus the following:

• the Québec income tax withheld from the income paid by mistake
• the QPP contributions withheld from the income paid by mistake
• the QPIP premium withheld from the income paid by mistake

If an employee repays you employment income you paid by mistake in a previous year, the net income is equal to the gross employment income paid by mistake minus:

• the Québec income tax withheld from the income paid by mistake (if you have made an election)
• the QPP contributions withheld from the income paid by mistake (if you have made an election
• the QPIP premium withheld from the income paid by mistake (if you have made an election)

Note that if an employee repays employment income you paid by mistake in a previous year, you must, in addition to the elections you make under federal legislation, make a separate election for each type of deduction made under Québec legislation. The elections must be made by December 31 of the third year after the year in which the employment income was paid by mistake.

7.4.1.3. Information to be entered on the RL-1 slip

See the instructions below for the information to be entered on the employee's RL-1 slip.

7.5. Repayment of QPP contributions and QPIP premiums

If, during the year, an employee repays you employee Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums that you paid in a previous year, you must file an amended RL-1 slip (see Amending or cancelling an RL-1 slip) for the previous year.

See the instructions below for the amounts to be entered on the employee's amended RL-1 slip.

7.6. Repayment of an advance or loan paid further to an industrial accident

If an employee repays you or the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) reimburses you, in the year of the CNESST's decision, the total amount of an advance of income replacement indemnities or a loan made further to an industrial accident or occupational disease, you are not required to file an RL-1 slip for this repayment.

However, if you authorized the employee to use sick leave to repay you or the employee repays you or the CNESST reimburses you only a portion of an advance of income replacement indemnities or a loan, you must file an RL-1 slip for the employee. See the instructions below for the information to be entered on the employee's RL-1 slip.

If an employee repays you or the CNESST reimburses you, in a different year than the one of the CNESST's decision, all or part of an advance of income replacement indemnities or a loan made further to an industrial accident or occupational disease, see the instructions below for the information to be entered on the employee's RL-1 slip.

8. Employees – Special cases

8.1. Employees with a salary deferral arrangement

If an employee has entered into a salary deferral arrangement with you and, under the arrangement, you defer the payment of a portion of the salary or wages the employee earned in the year to another year, see the instructions below for the information to be entered on the employee's RL-1 slip.

References: 47.10 to 47.17

8.2. Employees participating in a leave of absence plan

8.2.1. Deferred salary leave plan (self-funded)

Section 47.16R1 of the Regulation respecting the Taxation Act provides information about deferred salary leave plans. Under such a plan, any amounts accumulated by an employee for the leave are paid to the employee during their leave. A deferred salary leave plan is not a salary deferral arrangement (see Employees with a salary deferral arrangement) or an employee benefit plan (see Amounts from an employee benefit plan).

If your employee participates in a deferred salary leave plan, see the instructions below for information to be entered on the employee's RL-1 slip.

These instructions also apply if you have to file an RL-1 slip for a professional athlete who has made certain arrangements to defer their salary or wages.

References: 47.16R1, 47.16R2

8.2.2. Salary advance leave plan

Under a salary advance leave plan, the amounts are advanced to the employee during the leave and repaid by the employee after the leave. A salary advance leave is not a salary deferral arrangement (see Employees with a salary deferral arrangement) or an employee benefit plan (see Amounts from an employee benefit plan).

If your employee participates in a salary advance leave plan, see the instructions below for the information to be entered on the employee's RL-1 slip.

8.3. Deceased employees

If you paid amounts in respect of an employee who died during the year, see the instructions below for the information to be entered on the RL-1 slip you have to file for the employee or the employee's succession.

Reference: 428

8.4. Indian employees

If you paid amounts to an Indian employee during the year, see the instructions below for the information to be entered on the employee's RL-1 slip.

8.5. Employee who receives an amount from a person with whom you are not dealing at arm's length

If one of your employees receives employment income from a person with whom you are not dealing at arm's length, see the instructions below for the information to be entered on the employee's RL-1 slip.

8.6. Québec employee temporarily posted outside Canada

If you have temporarily posted an employee to one of your establishments located outside Canada and the employee makes Québec Pension Plan (QPP) contributions under a certificate of coverage issued by Retraite Québec's Bureau des ententes en matière de sécurité sociale, see the instructions below for the information to be entered on the employee's RL-1 slip.

9. Employer – Special cases

9.1. Employer that succeeds another employer

If an employer succeeds another employer following the formation or winding-up of a corporation or following the acquisition of the major portion of the property of a business or of a separate part of a business, and the employees did not stop working, the successor employer and the previous employer must each file RL-1 slips for the period that concerns them.

Special rules may apply if an employer succeeds another employer following an amalgamation or the winding-up of a subsidiary. See Employer that amalgamates with another corporation and Employer that winds up a subsidiary for information on filing RL-1 slips in these situations.

9.1.1. Previous employer

See Table 1 under Deadline for filing and distribution for a previous employer's deadline for distributing RL-1 slips to employees and filing RL-1 slips with us, when:

• the previous employer stopped making periodic remittances of source deductions and employer contributions
• the person required to file the RL-1 slips has died

If the previous employer stopped operating their business, see Employer that stops operating their business.

For information about the amounts to be entered on the RL-1 slips that the previous employer must file for their period, see How to complete the RL-1 slip.

9.1.2. Successor employer

The successor employer must file the RL-1 slips with us and distribute them to employees by the last day of February of the year following the year covered by the slips.

See the instructions below for the information that the successor employer must enter on the RL-1 slips they file for their period.

References: AQPP (r.2) 8; API 59.1

9.2. Employer that amalgamates with another corporation

If an employer that is a corporation amalgamates with one or more other corporations, the amalgamated corporations are not required to file RL-1 slips for the period preceding the amalgamation. The corporation resulting from the amalgamation must file RL-1 slips for the entire year. It must file the RL-1 slips with us and distribute them to employees by the last day of February of the year following the year covered by the slips.

See the instructions below for the information to enter on the RL-1 slips that a corporation resulting from an amalgamation has to file for its employees.

9.3. Employer that winds up a subsidiary

If an employer that is a parent corporation winds up a subsidiary and at least 90% of the subsidiary's property is attributed to the employer, the wound-up subsidiary is not required to file RL-1 slips for the period preceding the winding-up. The parent corporation has to file the RL-1 slips for the entire year. It must file the RL-1 slips with us and distribute them to employees by the last day of February of the year following the year covered by the slips.

For information about the amounts to enter on an RL-1 slip that a parent corporation has to file for an employee, see Employer that amalgamates with another corporation. Follow the instructions, with the necessary modifications.

9.4. Employer that stops operating their business

If an employer stops operating their business, they must file the RL-1 slips with us and distribute them to employees by the 30th day after the date on which the business activities stopped.

For information about the amounts to be entered on the RL-1 slip, see How to complete the RL-1 slip.

Special rules may apply if an employer stops operating their business following an amalgamation or the winding-up of a subsidiary. See Employer that amalgamates with another corporation and Employer that winds up a subsidiary for information on filing RL-1 slips in these situations.

9.5. Public service body that is amalgamated

If an employer is a municipality, a metropolitan community, a school board, a CEGEP, or a public institution or a private institution under agreement within the meaning of the Act respecting health services and social services or the Act respecting health services and social services for Cree Native persons, and the employer undergoes an amalgamation, annexation, division, regrouping or constitution as a legal person, see Employer that amalgamates with another corporation.