Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published | Categories : RL slips, Source deductions and contributions

New RL-1 Slip Requirement – Fees Paid to Self-Employed Building Service Workers

Generally speaking, you only need to report fees and other amounts paid to self-employed individuals in box O (code RD) of the RL-1 slip if you withheld Québec income tax on them.

However, beginning with the 2020 taxation year, you will have to report fees and other amounts paid to self-employed individuals for building service work performed inside or outside a public building in box O (code RD) of the RL-1 slip even if you did not withhold Québec income tax on them.

This change only concerns work and public buildings defined in the Decree respecting building service employees in the Québec region and the Decree respecting building service employees in the Montréal region.

This new requirement applies to RL-1 slips filed for 2020 onward.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter