1. Introduction

The purpose of this guide is to help you prepare RL-2 slips (see courtesy translation RL-2-T), on which retirement and annuity income is reported. The information in the guide does not constitute a legal interpretation of the Taxation Act or any other legislation.

This version of the guide is valid for the 2024 taxation year and subsequent years, unless administrative or legislative changes make a new version necessary.

Please contact us if you require additional information.

1.1. Legal references

References at the end of certain paragraphs are to sections of the Tax Administration Act (TAA, followed by section numbers), the Regulation respecting fiscal administration (TAA [r. 1], followed by section numbers), the Taxation Act (section numbers only), the Regulation respecting the Taxation Act (section numbers with the letter “R”) or the Act to establish a legal framework for information technology (ALFIT, followed by section numbers).

1.2. Definitions

2. Main changes

2.1. Mandatory online filing of RL-2 slips

As of January 1, 2024, online filing is mandatory if you file more than 5 RL-2 slips. You can file the slips using software authorized by us (in an XML file).

To file RL slips online (in an XML file), you must have a transmitter number (the letters NP followed by six digits). If you do not have a transmitter number, you must complete and send us the Transmitter Registration Form (ED-430-V) to get one.

For more information about sending RL-2 slips to Revenu Québec, see Filing RL-2 slips with Revenu Québec.

2.2. Sending RL-2 slips to beneficiaries electronically

You can email an RL-2 slip to a beneficiary or make it available on a secure electronic portal without their written consent if all confidentiality requirements are met.

For more information about sending RL-2 slips to beneficiaries, see Distributing RL-2 slips to beneficiaries.

2.3. Home Buyers' Plan (box O)

On April 17, 2024, the maximum amount that can be withdrawn from a registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) increased from $35,000 to $60,000.

The maximum amount that can be entered in box O is:

• $35,000 if the amount was withdrawn from an RRSP before April 17, 2024
• $60,000 if the amount was withdrawn from an RRSP after April 16, 2024

If the amount withdrawn exceeds $35,000 or $60,000, the excess amount must be reported in box C.

3. General information

3.1. Purpose of the RL-2 slip

The RL-2 slip (see courtesy translation RL-2-T) is used primarily for reporting:

• retirement income and annuity income paid during a given year to a person resident in Québec on December 31 of that year or to a person resident in Québec immediately before ceasing to be resident in Canada during the year
• amounts paid during a year to the surviving spouse and to the beneficiary of the property further to the death of an annuitant
• Québec income tax withheld from certain amounts
• the total amount paid to an annuitant of a registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP)
• the contributions (or premiums) that a retired employee paid to a private health services plan
• the total amount of charitable donations collected during the year

Beneficiaries can use the information on the slip to complete their income tax return (TP-1-V).

3.2. Amounts not to be reported on the RL-2 slip

3.2.1. Amounts to be reported on another RL slip

Do not report the following amounts on the RL-2 slip:

• the value of the taxable benefit that a retired employee received for coverage under certain personal insurance plans, such as a private health insurance plan or a life insurance plan (such amounts are to be reported on the RL-1 slip [see courtesy translation RL-1-T])
• the accrued income under a life insurance policy (this amount must be reported on the RL-3 slip [see courtesy translation RL-3-T])

3.2.2. Amounts transferred directly to another plan or fund

Do not report the following amounts on the RL-2 slip:

• the value of property held in a registered retirement income fund (RRIF) that you transferred directly to another RRIF in the name of the annuitant, if the transfer was carried out using federal form T2033
• the value of property held in a RRIF that you transferred directly to a registered pension plan (RPP), a pooled registered pension plan (PRPP) or a voluntary retirement savings plan (VRSP) in the name of the annuitant
• the value of property held in an unmatured registered retirement savings plan (RRSP) that you transferred directly to another RRSP or to an RPP, a PRPP, a VRSP or a RRIF in the name of the annuitant

Also do not report the following amounts on an RL-2 slip (if the transfer is for the annuitant's spouse or former spouse, the conditions under Amount transferred directly to a spouse or former spouse must be met):

• single payments from an RPP that do not exceed the amount transferable under the law and that you transferred directly to another RPP, or to a PRPP, a VRSP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse
• single payments from a deferred profit-sharing plan (DPSP) transferred directly to another DPSP, or to an RPP, a PRPP, a VRSP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse
• the value of property held in a RRIF that you transferred directly to another RRIF or to an RRSP, a PRPP or a VRSP in the name of the annuitant's spouse or former spouse
• the value of property held in an unmatured RRSP that you transferred directly to another RRSP or to a RRIF, a PRPP or a VRSP in the name of the annuitant's spouse or former spouse
• single payments from a PRPP transferred directly to another PRPP, or to an RPP, a VRSP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse
• single payments from a VRSP transferred directly to another VRSP, or to an RPP, a PRPP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse

3.2.3. Amounts transferred directly to a licensed annuities provider

Do not report the following amounts on the RL-2 slip:

• the value of property held in an unmatured RRSP that was transferred directly to a licensed annuities provider for the acquisition of an advanced life deferred annuity (ALDA) for the RRSP annuitant
• the value of property held in a RRIF that was transferred directly to a licensed annuities provider for the acquisition of an ALDA for the RRIF annuitant
• single payments from a defined contribution RPP transferred directly to a licensed annuities provider for the acquisition of an ALDA for the RPP annuitant
• single payments from a DPSP transferred directly to a licensed annuities provider for the acquisition of an ALDA for the DPSP annuitant
• single payments from a PRPP transferred directly to a licensed annuities provider for the acquisition of an ALDA for the PRPP annuitant
• single payments from a VRSP transferred directly to a licensed annuities provider for the acquisition of an ALDA for the VRSP annuitant

Also do not report the following amounts on an RL-2 slip (if the transfer is for the annuitant's spouse or former spouse, the conditions under Amount transferred directly to a spouse or former spouse must be met):

• single payments from a PRPP transferred directly to a licensed annuities provider for the acquisition of an eligible annuity for the PRPP annuitant or the annuitant's surviving spouse, spouse or former spouse
• single payments from a VRSP transferred directly to a licensed annuities provider for the acquisition of an eligible annuity for the VRSP annuitant or the annuitant's surviving spouse, spouse or former spouse

3.2.4. Amount transferred directly to a spouse or former spouse

Do not report on the RL-2 slip any amount paid under a plan or fund (see Amounts transferred directly to another plan or fund) that was transferred directly to an RPP, PRPP, VRSP, RRSP or RRIF in the name of the annuitant's spouse or former spouse if the following conditions are met:

• The transfer was made under a decree, order or judgment of a competent tribunal (or under a written separation agreement) concerning the partition of property between the annuitant and the annuitant's spouse or former spouse in settlement of rights arising out of, or on the breakdown of, their conjugal relationship.
• The annuitant and the annuitant's spouse or former spouse were separated at the time of the transfer (in the case of an amount transferred from an unmatured RRSP, a PRPP or a VRSP).

Also do not report the following payments on an RL-2 slip if the conditions above are met:

• single payments from a PRPP transferred directly to a licensed annuities provider for the acquisition of an eligible annuity for the PRPP annuitant's spouse or former spouse
• single payments from a VRSP transferred directly to a licensed annuities provider for the acquisition of an eligible annuity for the VRSP annuitant's spouse or former spouse

See Amounts transferred directly to a licensed annuities provider for more information on single payments from a PRPP or VRSP.

3.2.5. Return of excess contributions or refund of excess premiums

3.2.5.1. Registered pension plan (RPP)

Do not report on the RL-2 slip overpaid RPP contributions that are returned if either of the following conditions is met and the contributor did not deduct the amount of the contributions when calculating their income for the year or for a preceding taxation year:

• The contributions were made as a consequence of a reasonable error and you returned them no later than December 31 of the year following the year in which they were made.
• You returned the contributions to avoid the revocation of the plan's registration.

3.2.5.2. Advanced life deferred annuity (ALDA)

Do not report on the RL-2 slip the refund of excess premiums paid as part of the acquisition of an ALDA if the refund is transferred directly to an RPP, PRPP, VRSP, RRSP or RRIF in the name of the annuitant.

3.3. Persons required to file the RL-2 slip

You must file RL-2 slips if you are:

• a payer of retirement benefits or annuities
• an issuer of a registered retirement savings plan (RRSP) that paid amounts from that plan
• an issuer of a registered retirement income fund (RRIF) that paid amounts from that fund
• an administrator of a pooled registered pension plan (PRPP) that paid amounts from that plan
• an administrator of a voluntary retirement savings plan (VRSP) that paid amounts from that plan
• a trustee of a deferred profit-sharing plan (DPSP) that paid amounts from that plan
• a payer of an income-averaging annuity
• a payer of an income-averaging annuity for artists
• an administrator of an advanced life deferred annuity (ALDA) contract that paid an amount under the contract

References: 905.1(c), 961.1.5(b); 1086R1, 1086R3, 1086R4, 1086R4.1, 1086R55 and 1086R56

3.3.1. You have multiple establishments

If one of your establishments used its own employer number to remit Québec income tax withheld at source on retirement and annuity income, that establishment must file RL-2 slips under the name and 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, as applicable).

4. Filing RL-2 slips

4.1. Filing methods

The required information must generally be submitted on the prescribed RL-2 slip.

To file the RL-2 slip, you can use:

• authorized software you purchased
• software you developed that meets our requirements
• the fillable PDF RL-2 slip (see courtesy translation RL-2-T)
• the paper slip you can order using our Ordering Forms and Publications online service or by contacting our client services

We do not provide financial compensation for providing your own slips.

4.2. Distribution and filing deadline

You must, by the last day of February of the year following the year for which the RL-2 slips are being issued:

• file the RL-2 slips with us
• file the RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) with us if you withheld Québec income tax
• distribute the RL-2 slips to the beneficiaries

If you stop operating a business, you must file the RL-2 slips within 30 days after the date your activities stop. You must also file the RL-1 summary by the same deadline if you withheld Québec income tax and reported it in box J of the RL-2 slip.

References: 1086R65, 1086R67 and 1086R70

4.3 Filing RL-2 slips with Revenu Québec

If you are filing more than 5 RL-2 slips, you must file them online (in an XML file) using software we have authorized.

If you are filing fewer than 6 RL-2 slips, you can file them online (in an XML file) using software we have authorized or mail copy 1 of each paper slip to us.

If you send us the RL slips online, do not mail us copy 1 of the paper slips. However, make sure you keep the paper copies or electronic files.

If you withheld Québec income tax, you must also file the RL-1 summary online (using the services available in My Account for businesses) or by mail (on paper).

Send documents that are not filed online to one of the following addresses:

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

4.4. Distributing RL-2 slips to beneficiaries

There are a number of options for distributing RL slips to beneficiaries. If you file paper RL slips, you must give each beneficiary copy 2 of the slip in person or send them copy 2 by mail or by some other means.

You can email an RL-2 slip to a beneficiary or make the slip available on a secure electronic portal without the beneficiary's written consent if all confidentiality requirements are met. You must send a paper RL-2 slip to any beneficiary who requests one.

When you file RL slips electronically, you must:

• protect the personal information of the beneficiaries
• make sure that the information on the RL slip cannot be modified

Reference: 1086R70

4.5. Amending or cancelling an RL-2 slip

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

Do not file an amended slip for the following errors:

• the beneficiary's address (in this case, make a duplicate of the original slip and send it to the beneficiary only)
• the beneficiary's social insurance number (SIN), first name or last name (in this case, you must cancel the RL-2 slip and make a new one)

A cancelled slip must be filed to replace a slip that should not have been filed or that has mistakes in the beneficiary's SIN, first name or last name.

4.5.1. RL slip filed online (in an XML file)

To amend or cancel an RL slip that you have already filed online (in an XML file), follow the instructions in guide ED-425-V, Tax Preparers' Guide: RL Slips. You can file amended or cancelled RL-2 slips online.

4.5.2. Paper RL slip filed by mail

To amend a paper RL slip sent by mail, file a new slip with the word “Modifié” on it and the letter “A” in the box marked “Code du relevé.” On the amended slip, re-enter the correct amounts from the slip already submitted and enter the corrected amounts in the appropriate boxes. In addition, enter in the box marked “N^o du dernier relevé transmis” the number shown in the upper right-hand corner of the slip you wish to amend.

To cancel a paper RL-2 slip that has already been submitted, photocopy the original slip, write “Annulé” on it and enter the letter “D” in the box marked “Code du relevé.” Make sure that the number in the upper right-hand corner of the slip you are cancelling is legible on the photocopy.

4.6. Penalties

Under the Tax Administration Act, you are liable to penalties if you:

• file an RL-2 slip or, where applicable, the RL-1 summary late
• fail to use online filing when filing more than 5 RL-2 slips

If you fail to provide the required information, you are liable to a penalty of $100. The penalty does not apply if the omission concerns the beneficiary's personal information and you made reasonable efforts to obtain it.

References: TAA 59, 59.0.0.3, 59.0.0.4 and 59.0.2

5. Completing the RL-2 slip

5.1. Box marked “Année”

Enter the year for which the amounts on the slip are being reported.

5.2. Box marked “Code du relevé”

Enter “R” for an original slip, “A” for an amended slip and “D” for a cancelled slip.

5.3. Box marked “Provenance des revenus”

To indicate the source of the amounts you are reporting, enter one of the abbreviations below in the “Provenance des revenus” box. If none of them apply, enter:

• “Autre” in the “Provenance des revenus” box
• “201” in a blank box, followed by the type of plan that is the source of the amounts

If you are reporting amounts from different sources, a separate slip must be filed for each source.

As a rule, a RRIF or an RRSP is considered to be:

• insured if the contract is with an insurance corporation
• depositary if, under the terms of the arrangement, an amount is paid as a deposit to a financial institution with an establishment in Canada
• trusteed if a trust is governed by the fund or plan

5.4. Box marked “Nº du dernier relevé transmis”

Enter the number of the RL slip you wish to amend if you are filing an amended slip. For more information, see Amending or cancelling an RL-2 slip.

5.5. Box A – Payments from a registered pension plan

Enter the amount of payments made under a registered pension plan (RPP), such as: 

• life annuities (including variable pension benefits and variable payment life annuities)
• bridging benefits
• periodic payments (other than life annuities) made under a defined contribution plan

If all or part of the payment made to an Indian under an RPP is situated on a reserve or premises, enter “A-1” in a blank box, followed by the amount that is situated on a reserve or premises.

References: 752.0.8 and 752.0.10.0.1

5.6. Box B – Payments from an RRSP, a RRIF, a DPSP, a PRPP, a VRSP or annuities

5.6.1. Registered retirement savings plan (RRSP)

Enter the total of the annuity payments made under an RRSP or an amended plan (provided the plan was amended before May 26, 1976).

References: 752.0.8 and 929

5.6.1.1. Death of an RRSP annuitant: Annuity payment made to the surviving spouse designated as the successor annuitant

Include in box B the amount of the annuity payment made to the surviving spouse of the annuitant of a matured RRSP if:

• the surviving spouse was designated as the successor annuitant pursuant to applicable legislation
• the legal representative of the deceased annuitant is entitled to receive an amount on behalf of the surviving spouse and you are sure that the representative filed a duly completed copy of form TP-930-V, Elections Respecting the RRSP of a Deceased Annuitant, to have the surviving spouse deemed the annuitant

Reference: 915.4

5.6.2. Registered retirement income fund (RRIF)

Enter the total of the amounts paid out of or under a RRIF, other than:

• amounts that must be reported elsewhere on the RL-2 slip
• the value of the property held in a RRIF that you transferred directly to another RRIF in the name of the annuitant, provided the transfer was made using federal form T2033
• the value of property held in a RRIF that you transferred directly to a registered pension plan (RPP), a pooled registered pension plan (PRPP) or a voluntary retirement savings plan (VRSP) in the name of the annuitant
• the value of the property held in a RRIF that was transferred directly to another RRIF, or to an RRSP, a PRPP or a VRSP in the name of the spouse or former spouse of the annuitant (for the conditions to be met, see Amount transferred directly to a spouse or former spouse)
• the value of the property held in a RRIF that was transferred directly to a licensed annuities provider for the acquisition of an advanced life deferred annuity (ALDA) for the RRIF annuitant

References: 752.0.8 and 961.17

5.6.2.1. Amount exceeding the minimum amount

Include in box B the amount by which the payments made to the annuitant of a RRIF during the year exceed the minimum amount.

If the payments exceed the minimum amount, enter “B-1” in a blank box, followed by the excess amount.

If all or part of the excess amount is transferred directly to another RRIF, or to an RRSP, a PRPP or a VRSP in the name of the annuitant, or is used to purchase an annuity on the annuitant's behalf, also enter “B-2” in a blank box, followed by the transferred amount.

Reference: 961.1.5.0.1

5.6.2.2. Death of the annuitant of a RRIF: Payment made to the surviving spouse designated as the successor annuitant

Include in box B the total amount paid to the surviving spouse of an annuitant of a RRIF if:

• the surviving spouse was designated as the successor annuitant pursuant to applicable legislation
• consent has been given by both the issuer of the RRIF and the legal representative of the deceased annuitant who is entitled to receive the amount on behalf of the surviving spouse

If the total amount paid to the surviving spouse designated as the successor annuitant exceeds the minimum amount, see Amount exceeding the minimum amount.

5.6.2.3. Death of the annuitant of a RRIF: Designated benefit paid to the surviving spouse

Include in box B the amount of the designated benefit paid to the surviving spouse of an annuitant of a RRIF if the following conditions are met:

• The surviving spouse is named the beneficiary of all the property held in the RRIF, pursuant to applicable legislation, or the total value of the property held in the RRIF is payable to the surviving spouse under a provision of the annuitant's will.
• All of the transferable portion of the designated benefit is transferred to an RRSP, a RRIF, a PRPP or a VRSP of the surviving spouse or is used to purchase an annuity in the surviving spouse's name.
• The issuer of the RRIF carries out the transfer or purchase before the end of the year following the year of death.

If any of the above conditions is not met, see Death of a RRIF annuitant.

The designated benefit may include income earned after the date of the annuitant's death and up to either of the following dates:

• the date of the transfer to the RRSP, RRIF, PRPP or VRSP
• the date of purchase of the annuity

Enter “B-4” in a blank box, followed by the amount of the transferable portion of the designated benefit. To calculate this amount, use the following formula:

A × {1 – [(B – C) ÷ D]}

Step 1 Subtract variable C from variable B and divide the result by variable D. Step 2 Subtract the result from step 1 from 1. Step 3 Multiply variable A by the result from step 2.

where

A represents the designated benefit paid out of or under the RRIF and included in the surviving spouse's income for the year

B represents the minimum amount to be withdrawn from the RRIF for the year

C represents the lesser of the following amounts:

• the total amount paid out of or under the RRIF and included in the annuitant's income for the year
• the minimum amount to be withdrawn from the fund for the year

D represents the total amount paid out of or under the RRIF that is included as a designated benefit in the surviving spouse's income for the year

If the amount of the designated benefit paid to the surviving spouse exceeds the minimum amount, also enter “B-3” in a blank box, followed by the excess amount.

Reference: 961.1.5(c.1)

5.6.3. Deferred profit-sharing plan (DPSP)

Enter in box B the total of the periodic payments or annuity payments made under a DPSP and, if the plan's registration was revoked, the total of the annuity payments.

References: 752.0.8, 879 and 885

5.6.4. Ordinary annuities

Enter in box B the portion of ordinary annuities that constitutes income. This portion corresponds to the total amount of annuities, minus the capital amount.

References: 312(c) and 336(f)

5.6.5. Income-averaging annuity

Enter in box B the total of the annuity payments made under an income-averaging annuity contract.

References: 312(c) and 342

5.6.6. Pooled registered pension plan (PRPP)

Enter in box B the total amount paid out of or under a PRPP, other than:

• amounts that must be reported elsewhere on the RL-2 slip
• single payments made under a PRPP that were transferred directly to another PRPP, to a licensed annuities provider for the acquisition of an eligible annuity or to an RPP, a VRSP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse (for the conditions to be met, see Amount transferred directly to a spouse or former spouse)
• single payments made under a PRPP that were transferred directly to a licensed annuities provider for the acquisition of an ALDA for the PRPP annuitant

References: 313.13 and 965.0.35

5.6.6.1. Death of the annuitant of a PRPP: Payment made to the surviving spouse designated as the successor annuitant

Include in box B the total amount paid to the surviving spouse of an annuitant of a PRPP if the surviving spouse was designated as the successor annuitant pursuant to applicable legislation.

5.6.6.2. Death of the annuitant of a PRPP: Amount paid to the qualifying survivor

If the qualifying survivor of a PRPP annuitant is named the beneficiary of all or a portion of the property held in a PRPP, or if the value of all or a portion of the property held in the PRPP is payable to the qualifying survivor under the provisions of the annuitant's will, include in box B the total amount of the payments made to the qualifying survivor. Do not include single payments to the surviving spouse that were transferred directly to another PRPP, to a licensed annuities provider for the acquisition of an eligible annuity or to an RPP, a VRSP, an RRSP or a RRIF in the name of the surviving spouse.

If the qualifying survivor is not named the beneficiary of all the property held in a PRPP, or if the total value of the property held in a PRPP is not payable to the qualifying survivor under the provisions of the annuitant's will, see Death of a PRPP annuitant.

5.6.7. Voluntary retirement savings plan (VRSP)

Enter in box B the total amount paid out of or under a VRSP, other than:

• amounts that must be reported elsewhere on the RL-2 slip
• single payments made under a VRSP that were transferred directly to another VRSP, to a licensed annuities provider for the acquisition of an eligible annuity or to an RPP, a PRPP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse (for the conditions to be met, see Amount transferred directly to a spouse or former spouse)
• single payments made under a VRSP that were transferred directly to a licensed annuities provider for the acquisition of an ALDA for the VRSP annuitant

5.6.7.1. Death of the annuitant of a VRSP: Payment made to the surviving spouse designated as the successor annuitant

Include in box B the total amount paid to the surviving spouse of an annuitant of a VRSP if the surviving spouse was designated as the successor annuitant pursuant to applicable legislation.

5.6.7.2. Death of the annuitant of a VRSP: Amount paid to the qualifying survivor

If the qualifying survivor of a VRSP annuitant is named the beneficiary of all or a portion of the property held in a VRSP, or if the value of all or a portion of the property held in the VRSP is payable to the qualifying survivor under the provisions of the annuitant's will, include in box B the total amount of the payments made to the qualifying survivor. Do not include single payments to the surviving spouse that were transferred directly to another VRSP, to a licensed annuities provider for the acquisition of an eligible annuity, or to an RPP, a PRPP, an RRSP or a RRIF in the name of the surviving spouse.

If the qualifying survivor is not named the beneficiary of all the property held in a VRSP, or if the total value of the property held in a VRSP is not payable to the qualifying survivor under the provisions of the annuitant's will, see Death of a VRSP annuitant.

5.6.8. Advanced life deferred annuity (ALDA)

Enter the total annuity payments made under an ALDA contract.

5.6.8.1. Death of the annuitant of an ALDA: Payment made to the surviving spouse

Include in box B the total annuity payments made to the surviving spouse under an ALDA contract that provides for annuity payments during the lifetime of the annuitant and the annuitant's spouse.

5.6.9. Annuities acquired with a payment made under a plan or fund

Enter the total of the payments made under an annuity (other than an ALDA) acquired with:

• a refund of RRSP premiums
• a designated benefit paid under a RRIF
• a payment resulting from the commutation of an RRSP annuity
• an amount in excess of the minimum payable under a RRIF
• a payment made to the qualifying survivor under a PRPP, other than one made on behalf of the surviving spouse directly to a licensed annuities provider for the acquisition of an eligible annuity
• a payment made to the qualifying survivor under a VRSP, other than one made on behalf of the surviving spouse directly to a licensed annuities provider for the acquisition of an eligible annuity

References: 312(c.2) and 313.13

5.7. Box C – Other payments

5.7.1. Registered pension plan (RPP)

Enter the total of the amounts paid out of or under an RPP, including single payments, other than:

• the amount of benefits paid entered in box A
• the return of excess contributions, if any of the conditions under Return of excess contributions or refund of excess premiums is met
• single payments made under an RPP that do not exceed the prescribed transferable portion and that were transferred directly to another registered pension plan (RPP) or to a pooled registered pension plan (PRPP), a voluntary retirement savings plan (VRSP), a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF) in the name of the annuitant or the annuitant's surviving spouse, spouse or former spouse (for the conditions to be met, see Amount transferred directly to a spouse or former spouse)
• single payments made under a defined contribution RPP that were transferred directly to a licensed annuities provider for the acquisition of an advanced life deferred annuity (ALDA) for the RPP annuitant

Reference: 965.0.9

5.7.1.1. Single payment

If the amount in box C includes a single payment, enter “C-10” in a blank box, followed by the date of the payment.

If the amount in box C includes a single payment accrued to December 31, 1971, enter “C-1” in a blank box, followed by the amount of that payment.

If the amount in box C includes a single payment from an RPP that was transferred directly to another RPP or to a PRPP, a VRSP, an RRSP or a RRIF in the name of the annuitant, and the amount of the payment exceeds the prescribed transferable portion, enter “C-3” in a blank box, followed by the excess amount.

5.7.2. Unregistered pension plan

Enter the total of the amounts paid out of or under an unregistered pension plan, including single payments.

Include in box C the total amount paid to the annuitant under an unfunded supplemental arrangement or plan.

Reference: 752.0.10

5.7.2.1. Single payment

If the amount in box C includes the amount of a single payment made under an unregistered pension plan, enter “C-2” in a blank box, followed by the amount.

5.7.3. Deferred profit-sharing plan (DPSP)

Enter the total of the amounts paid out of or under a DPSP, including single payments, other than:

• the amount of benefits paid entered in box B (see Deferred profit-sharing plan [DPSP])
• single payments made under a DPSP that were transferred directly to another DPSP or to an RPP, a PRPP, a VRSP, an RRSP or a RRIF in the name of the annuitant or of the annuitant's surviving spouse, spouse or former spouse (for the conditions to be met, see Amount transferred directly to a spouse or former spouse)
• single payments made under a DPSP that were transferred directly to a licensed annuities provider for the acquisition of an ALDA for the DPSP annuitant

Reference: 890.0.1

5.7.3.1. Single payment

If the amount in box C includes a single payment, enter “C-10” in a blank box, followed by the date of the payment.

If the amount in box C includes a single payment accrued to December 31, 1971, enter “C-1” in a blank box, followed by the amount of the single payment.

5.7.4. Registered retirement savings plan (RRSP)

5.7.4.1. Withdrawal from an unmatured RRSP

Enter in box C the amount of any full or partial withdrawals from an unmatured RRSP, other than:

• the amount that constitutes refunds of unused RRSP contributions reported in box F
• the amount paid under the LLP reported in box L
• the amount paid under the HBP reported in box O
• the value of property transferred directly to another RRSP or to an RPP, a PRPP, a VRSP or a RRIF in the name of the annuitant
• the value of property transferred directly to another RRSP or to a RRIF, a PRPP or a VRSP in the name of the annuitant's spouse or former spouse (for the conditions to be met, see Amount transferred directly to a spouse or former spouse)
• the value of property transferred directly to a licensed annuities provider for the acquisition of an ALDA in the name of the RRSP annuitant

5.7.4.2. Commutation of an annuity from a matured RRSP

Enter any amount paid following the full or partial commutation of an annuity from a matured RRSP.

5.7.5. Québec Pension Plan (QPP)

Enter the amount of any pension or death benefit paid under the QPP, including any amount paid under the additional plan.

Different types of payments can be entered in box C. To provide information about a payment, enter in a blank box of the RL-2 slip:

• “C-4a,” followed by the amount of the retirement pension
• “C-4b,” followed by the amount of the surviving spouse's pension
• “C-4c,” followed by the amount of the disability pension
• “C-4d,” followed by the amount of the orphan's pension
• “C-4e,” followed by the amount of the pension for a disabled person's child
• “C-4f,” followed by the amount of the death benefit

If the amount in box C is a death benefit paid under the QPP, see RL slip filed in the name of a succession for a death benefit under the QPP.

References: 317 and 317.2

5.7.5.1. Disability pension

If the amount in box C is a disability pension paid under the QPP, enter in a blank box of the RL-2 slip:

• “C-6,” followed by the number of months in the year during which the annuitant did not have to contribute to the QPP
• “C-7,” followed by the date on which the disability pension stopped being paid
• “C-8,” followed by the year and the month following the month in which Retraite Québec considers the contributor to have become disabled

5.7.5.2. Retroactive payment

If the amount in box C includes a retroactive payment of a pension or death benefit under the QPP, write “Paiement rétroactif inclus dans la case C. (Consultez le guide de la déclaration à la ligne 443.)” in the centre of the RL-2 slip, along with each reference year covered by the retroactive payment and the amount paid for each year.

5.7.6. Income-averaging annuity

Enter in box C:

• amounts paid as proceeds of the surrender, cancellation, redemption, sale or other disposition of an income-averaging annuity contract
• amounts that become taxable because the contract ceased to qualify as an income-averaging annuity contract

References: 312(d) and 346

5.7.7. Income-averaging annuity for artists

Enter in box C the total of the amounts that were paid to a recognized artist under an eligible income-averaging annuity contract, including:

• the total amount of annuities paid
• any amount paid for full or partial commutation of the annuity
• an amount paid as proceeds of disposition following the redemption or cancellation of the annuity

Reference: 312(d.1)

5.7.8. Lifelong Learning Plan (LLP)

Enter in box C the total amount paid to the annuitant of an RRSP under the LLP minus the amount in box L. If the result is 0, leave the box blank.

Reference: 935.12

5.7.9. Home Buyers' Plan (HBP)

Enter in box C the total amount paid to the annuitant of an RRSP under the HBP minus the amount in box O. If the result is 0, leave the box blank.

Reference: 935.1

5.7.10. Advanced life deferred annuity (ALDA)

Enter in box C the total amount paid under an ALDA contract, other than:

• amounts to be entered in box B (see Advanced life deferred annuity [ALDA])
• the refund of excess premiums (for the conditions to be met, see Return of excess contributions or refund of excess premiums)

5.7.10.1. Death benefit

The amount in box C includes the death benefit paid to a beneficiary as a refund of all or a portion of the premiums paid to acquire an ALDA, including to the qualifying survivor of the last annuitant of the ALDA.

5.8. Box D – Refund of RRSP premiums paid to a surviving spouse

Enter in box D the amount of the refund of RRSP premiums paid to the surviving spouse of an unmatured RRSP annuitant if all of the following conditions are met:

• The surviving spouse was named as the beneficiary of all property held in an unmatured RRSP, pursuant to the applicable legislation, or the total value of the property held in an RRSP is payable to the surviving spouse under the provisions of the annuitant's will.
• The full amount of the refund of premiums is transferred to the RRSP, RRIF, PRPP or VRSP of the surviving spouse or used to purchase an annuity in the surviving spouse's name.
• The issuer of the RRSP carries out the transfer or purchase before the end of the year following the year of death.

If any of the above conditions is not met, see Death of an RRSP annuitant.

The amount of the refund of RRSP premiums may include income earned after the annuitant's death up to the date of the transfer to the RRSP, RRIF, PRPP or VRSP or the date of purchase of the annuity.

Reference: 908

5.9. Box E – Benefit deemed to have been received at the time of death (RRSP, RRIF, PRPP or VRSP)

5.9.1. Death of a registered retirement savings plan (RRSP) annuitant

Enter, in box E of the deceased annuitant's RL-2 slip, the fair market value (FMV) of the property held in the RRSP at the time of the annuitant's death, unless you must enter an amount in box B (see Death of an RRSP annuitant: Annuity payment made to the surviving spouse designated as the successor annuitant) or box D of an RL-2 slip that you must file in the name of the surviving spouse.

Reference: 915.2

5.9.2. Death of a registered retirement income fund (RRIF) annuitant

Enter, in box E of the deceased annuitant's RL-2 slip, the FMV of the property held in the RRIF at the time of the annuitant's death, unless you must enter an amount in box B (see Death of the annuitant of a RRIF: Payment made to the surviving spouse designated as the successor annuitant and Death of the annuitant of a RRIF: Designated benefit paid to the surviving spouse) of an RL-2 slip that you must file in the name of the surviving spouse.

Reference: 961.17.1

5.9.3. Death of a pooled registered pension plan (PRPP) annuitant

If the surviving spouse has not been designated as the successor annuitant pursuant to applicable legislation, enter, in box E of the deceased annuitant's RL-2 slip, the FMV of the property held in the PRPP at the time of the annuitant's death minus:

• the amount in box B of the RL-2 slip filed in the name of the qualifying survivor of a PRPP annuitant (see Death of the annuitant of a PRPP: Amount paid to the qualifying survivor)
• single payments to the surviving spouse transferred directly to another PRPP, to a licensed annuities provider for the acquisition of an eligible annuity or to an RPP, a VRSP, an RRSP or a RRIF in the name of the surviving spouse

If the result is negative, leave the box blank.

5.9.4. Death of a voluntary retirement savings plan (VRSP) annuitant

If the surviving spouse has not been designated as the successor annuitant pursuant to applicable legislation, enter, in box E of the deceased annuitant's RL-2 slip, the FMV of the property held in the VRSP at the time of the annuitant's death minus:

• the amount in box B of the RL-2 slip filed in the name of the qualifying survivor of a VRSP annuitant (see Death of the annuitant of a VRSP: Amount paid to the qualifying survivor)
• single payments to the surviving spouse transferred directly to another VRSP, to a licensed annuities provider for the acquisition of an eligible annuity or to an RPP, a PRPP, an RRSP or a RRIF in the name of the surviving spouse

If the result is negative, leave the box blank.

5.10. Box F – Refund of unused contributions (RRSP, PRPP or VRSP)

5.10.1. Registered retirement savings plan (RRSP)

Enter the amount of the excess RRSP contributions that were made in a given year and refunded to the annuitant in the year for which the RL-2 slip is being filed. The annuitant must have completed federal form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP, PRPP or SPP, which concerns unused RRSP contributions made after 1990. If the form was not filed, the amounts withdrawn by the annuitant during the year must be entered in box C rather than box F.

5.10.2. Pooled registered pension plan (PRPP)

Enter the amount of the excess PRPP contributions that were made in a given year and refunded to the annuitant in the year for which the annuitant filed federal form T3012A respecting unused PRPP contributions. Any amount that the annuitant withdrew in the year for which form T3012A was not filed must be entered in box B rather than box F.

5.10.3. Voluntary retirement savings plan (VRSP)

Enter the amount of the excess VRSP contributions that were made in a given year and refunded to the annuitant in the year for which the annuitant filed federal form T3012A respecting unused VRSP contributions. Any amount that the annuitant withdrew in the year for which form T3012A was not filed must be entered in box B rather than box F.

Note that in federal form T3012A, the term “pooled registered pension plan (PRPP)” is used to designate both a PRPP and a VRSP.

5.11. Box G – Amount that is taxable because of the revocation of the registration of an RRSP, a RRIF or an ALDA

5.11.1. Registered retirement savings plan (RRSP)

Enter the fair market value (FMV) of all property held in the RRSP immediately prior to the date on which the plan was amended.

Reference: 914

5.11.2. Registered retirement income fund (RRIF)

Enter the FMV of all property held in the RRIF immediately prior to the date on which the fund was amended.

Reference: 961.9

5.11.3. Advanced life deferred annuity (ALDA)

Enter the FMV of an ALDA contract immediately prior to the date on which the contract was amended if, after the amendments, it no longer meets the conditions to be an ALDA contract.

5.12. Box H – Other income (RRSP or RRIF)

5.12.1. Trusteed registered retirement savings plan (RRSP)

Enter the total of all other amounts that the annuitant of a trusteed RRSP must include in their income when filing their income tax return, including:

• the FMV of the property as at the time the trust started, during the year, to use the property or to allow the property to be used as security for a loan
• the amount corresponding to the difference between the FMV of the property acquired or disposed of during the year and its consideration, where the trust:
  • acquired the property for a consideration greater than the property's FMV at the time of acquisition, or
  • disposed of the property for no consideration or for a consideration less than the property's FMV at the time of disposition

5.12.2. Trusteed registered retirement income fund (RRIF)

Enter the total of all other amounts that the annuitant of a trusteed RRIF must include in their income when filing their income tax return, including:

• the FMV of the property as at the time the trust started, during the year, to use the property or to allow the property to be used as security for a loan
• the amount corresponding to the difference between the FMV of the property acquired or disposed of during the year and its consideration, where the trust:
  • acquired the property for a consideration greater than the property's FMV at the time of acquisition, or
  • disposed of the property for no consideration or for a consideration less than the property's FMV at the time of disposition

5.13. Box I – Amount giving entitlement to a deduction (RRSP or RRIF)

5.13.1. Trusteed registered retirement savings plan (RRSP)

If, during the year, the trust governed by the RRSP disposed of a non-qualifying investment that was acquired before March 23, 2011, enter the lesser of the following amounts in box I:

• the amount included in the annuitant's income for the year the property was acquired
• the proceeds of disposition for the property

If the trust governed by the RRSP used property as security for a loan or permitted such use and this use ended during the year, enter the result of the following calculation in box I:

• Amount included in the annuitant's income because the trust used property or permitted the use of property as security for a loan

minus

• Net loss sustained by the trust because it used property or permitted the use of property as security for a loan (do not take into account amounts paid by the trust as interest or the variation of the property's fair market value [FMV])

Reference: 928

5.13.2. Trusteed registered retirement income fund (RRIF)

If, during the year, the trust governed by the RRIF disposed of a non-qualifying investment that was acquired before March 23, 2011, enter the lesser of the following amounts in box I:

• the amount included in the annuitant's income for the year the property was acquired
• the proceeds of disposition for the property

If the trust governed by the RRIF used property as security for a loan or permitted such use and this use ended during the year, enter in box I the result of the following calculation:

• Amount included in the annuitant's income because the trust used property or permitted the use of property as security for a loan

minus

• Net loss sustained by the trust because it used property or permitted the use of property as security for a loan (do not take into account amounts paid by the trust as interest or the variation of the property's FMV)

Reference: 961.21

5.14. Box J – Québec income tax withheld at source

Enter in box J the amount of Québec income tax withheld at source during the year, including the special tax withheld at source from an eligible income-averaging annuity for artists. Leave box J blank if no Québec income tax was withheld.

If the amount in box J includes the special tax withheld at source from an eligible income-averaging annuity for artists, write “C-9” in a blank box, followed by the amount of the special tax.

For information about payments subject to source deductions of income tax and the calculation of such source deductions, see the Guide for Employers (TP-1015.G-V). Be sure to use the version of the guide that was in effect at the time the payments were made.

References: 1015 and 1129.68

5.15. Box K – Income earned after death (RRSP, RRIF, PRPP or VRSP)

5.15.1. Death of a registered retirement savings plan (RRSP) annuitant

Enter in box K the amount paid to the beneficiary of the property held in an RRSP further to the annuitant's death. This amount represents:

• in the case of an insured RRSP, the income earned after the annuitant's death
• in the case of a depositary RRSP, the interest or income credited or added to the RRSP after the annuitant's death and up to the end of the year following the year of death
• in the case of a trusteed RRSP, the income accrued after the annuitant's death, other than income that was included in the income of the trust for a taxation year that began after December 31 of the year following the year of death

However, if the beneficiary of the property held in the RRSP is the surviving spouse, do not enter in box K the amount that is entered in box B (see Death of an RRSP annuitant: Annuity payment made to the surviving spouse designated as the successor annuitant) or box D.

5.15.2. Death of a registered retirement income fund (RRIF) annuitant

Enter in box K the amount paid to the beneficiary of the property held in a RRIF further to the annuitant's death. This amount represents:

• in the case of an insured RRIF, the income earned after the annuitant's death
• in the case of a depositary RRIF, the interest or income credited or added to the RRIF after the annuitant's death and up to the end of the year following the year of death
• in the case of a trusteed RRIF, the income accrued after the annuitant's death, other than income that was included in the income of the trust for a taxation year that began after December 31 of the year following the year of death

However, if the beneficiary of the property held in the RRIF is the surviving spouse, do not enter in box K the amount that is entered in box B (see Death of the annuitant of a RRIF: Payment made to the surviving spouse designated as the successor annuitant and Death of the annuitant of a RRIF: Designated benefit paid to the surviving spouse).

5.15.3. Death of a pooled registered pension plan (PRPP) annuitant

Enter in box K the amount paid to the beneficiary of the property held in a PRPP that represents the income accumulated after the annuitant's death. Do not include the amount paid to the qualifying survivor of a PRPP annuitant.

The amount paid to the qualifying survivor that represents the income accumulated after the death of a PRPP annuitant must be entered in box B (see Death of the annuitant of a PRPP: Amount paid to the qualifying survivor).

5.15.4. Death of a voluntary retirement savings plan (VRSP) annuitant

Enter in box K the amount paid to the beneficiary of the property held in a VRSP that represents the income accumulated after the annuitant's death. Do not include the amount paid to the qualifying survivor of a VRSP annuitant.

The amount paid to the qualifying survivor that represents the income accumulated after the death of a VRSP annuitant must be entered in box B (see Death of the annuitant of a VRSP: Amount paid to the qualifying survivor).

5.16. Box L – Withdrawal under the LLP

If you paid an amount to the annuitant of a registered retirement savings plan (RRSP) under the Lifelong Learning Plan (LLP), enter in box L the lesser of the following amounts:

• the amount paid under the LLP
• $10,000

If the amount exceeds $10,000, you must also enter the excess amount in box C (see Lifelong Learning Plan [LLP]).

Reference: 935.12

5.17. Box M – Tax-paid amounts

5.17.1. Death of a registered retirement savings plan (RRSP) annuitant

Enter in box M the amount paid to the beneficiary of property held in an RRSP that represents:

• in the case of a depositary RRSP, the interest or income credited or added to the RRSP after the end of the year following the year of death (the amount must also be entered on an RL-3 slip)
• in the case of a trusteed RRSP, the income accrued after the end of the year following the year of death that would be included in the trust's income if the income were specified income without taking into account section 657 of the Taxation Act

Reference: 905.1

5.17.2. Death of a registered retirement income fund (RRIF) annuitant

Enter in box M the amount paid to the beneficiary of property held in a RRIF that represents:

• in the case of a depositary RRIF, the interest or income accrued or credited to the RRIF after the end of the year following the year of death (the amount must also be entered on an RL-3 slip [see courtesy translation RL-3-T])
• in the case of a trusteed RRIF, the income accrued after the end of the year following the year of death that would be included in the trust's income if the income were specified income without taking into account section 657 of the Taxation Act

5.18. Box N – Social insurance number of the contributor spouse (RRSP or RRIF)

5.18.1. Spousal registered retirement savings plan (RRSP)

Enter the social insurance number of the annuitant's spouse in box N if the following conditions are met:

• There is an amount in box C, F or G.
• The annuitant's spouse contributed to the RRSP, or a payment or property was transferred from another RRSP or spousal RRIF to the spousal RRSP.

Reference: 905.1(f)

5.18.2. Spousal registered retirement income fund (RRIF)

Enter the social insurance number of the annuitant's spouse in box N if the following conditions are met:

• There is an amount in box B or G.
• A payment or property was transferred from another RRIF or spousal RRSP to the spousal RRIF.

5.19. Box O – Withdrawal under the HBP

If you paid an amount to the annuitant of an RRSP under the Home Buyers' Plan (HBP), enter in box O one of the following amounts, whichever is less:

• the amount paid under the HBP
• $35,000 if you paid the amount before April 17, 2024, or $60,000 if you paid the amount after April 16, 2024

If the amount paid exceeds $35,000 or $60,000, you must also enter the excess amount in box C (see Home Buyers' Plan [HBP]).

Reference: 935.1

5.20. Additional information

To provide additional information, enter a code in a blank box, followed by the corresponding amount or information.

Table 1 lists the codes applicable to the RL-2 slip and provides descriptions of the codes and the plan or fund to which they apply. It also lets you know where you can find more information in the guide.

5.20.1. Charitable donations

Enter “210” in a blank box of the RL-2 slip, followed by the total of the amounts collected as charitable donations during the year and paid on behalf of the annuitant to a registered charity or another qualified donee.

References: 752.0.10.3 and 752.0.10.3R5

5.20.2. Premium paid to a private health services plan

The contribution (or premium) paid by a retired employee to a private health services plan that covers, for example, medical or dental expenses, can give entitlement to a tax credit for medical expenses.

On the retired employee's RL-2 slip, provide the amount of any such contributions (or premiums) by entering “235” in a blank box, followed by the amount. If you do not provide this information, the retired employee may ask that you provide supporting documents.

References: 1, 37.0.1.1 to 37.0.1.6; 37.0.1.2R1 and 37.0.1.5R1

5.21. Identification

5.21.1. Beneficiary

Enter in the space marked “Nom de famille, prénom et adresse du bénéficiaire” the beneficiary's last name, first name and last known address (in full, including the postal code).

Individuals must provide their social insurance number to any person required to file an RL slip in their name. Individuals who do not have a number must apply for one with Service Canada. Failure to provide an individual's social insurance number may result in a penalty for both the individual and the person required to complete the RL slip.

5.21.1.1. Death of an annuitant: RL slip filed in the name of the qualifying survivor, including the surviving spouse

Enter the last name, first name and last known address of the qualifying survivor, including a surviving spouse, if you are filing an RL-2 slip to report amounts paid following the death of the annuitant. Such amounts include:

• an annuity paid to the surviving spouse designated as the successor annuitant of one of the following:
  • a matured registered retirement savings plan (RRSP)
  • a registered retirement income fund (RRIF)
  • a pooled registered pension plan (PRPP)
  • a voluntary retirement savings plan (VRSP)
• an annuity paid to the surviving spouse under an advanced life deferred annuity (ALDA) contract
• a designated benefit paid to the surviving spouse
• a refund of premiums paid to the surviving spouse
• an amount paid to a qualifying survivor under a PRPP
• an amount paid to a qualifying survivor under a VRSP
• an amount paid to a qualifying survivor under an ALDA contract

5.21.1.2. RL slip filed in the name of a succession for a death benefit under the QPP

Enter the name and last known address of the succession if you are filing an RL-2 slip to report the payment of a death benefit under the Québec Pension Plan (QPP), even if the benefit was paid to a person who paid the annuitant's funeral expenses but was not an heir. In addition to the name of the succession, the name of the beneficiary of the cheque may be given on the RL-2 slip.

References: 317 and 317.2

5.21.2. Space marked “Nom et adresse du payeur ou de l'émetteur”

Enter your name and full address (including the postal code) on each RL-2 slip.