Beginning with the 2025 taxation year, businesses in the trucking industry that pay fees (or other sums for services rendered) to a Canadian-controlled private corporation in the same industry must file an RL-1 slip for the payment even if no Québec income tax was withheld. If you operate an incorporated trucking business, check whether it is considered a Canadian-controlled private corporation.

This new obligation is the result of harmonization with recent federal measures announced on December 17, 2025, to improve compliance and transparency in the trucking industry.

Suggested filing method

File your RL-1 slips online using:

• authorized software (RL slips in XML files)
• the online service for filing RL-1 slips and the RL-1 summary in My Account for businesses or My Account for professional representatives.

It's quick, convenient and secure.

Filing deadline

To avoid penalties, file your RL-1 slips by the last day of February.

To learn more, see the following:

• New Tax Obligation to Report Fees (or Other Amounts for Services Rendered) Paid to a Canadian-Controlled Private Corporation in the Trucking Industry
• the “Principal Changes” section in the Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V)

If you receive an RL-1 slip

If your incorporated trucking business is subject to Québec income tax, you must report the business income from box O (code RD) of the RL-1 slip in the corporation income tax return (CO-17).

If you are a truck driver and you yourself have incorporated, see Truck Drivers and Motor Carriers for other measures that may concern you.