Effective January 1, 2024, the mandatory online filing threshold for RL slips is lowered from 51 to 6 for most types of RL slips.

Therefore, as of that date, if you file more than 5 RL slips of the same type for a calendar year (except RL-13 and RL-24 slips), you must file them online. You can use any of the following:

• software authorized by us for preparing and filing RL slips, that you purchased;
• software you developed for filing RL slips that meets our requirements;
• the online services in My Account for businesses (for original RL-1 slips);
• the Prepare and View the RL-31 Slip online service (for RL-31 slips).

You may also choose to have a specialized business, such as an accounting firm or a payroll services provider, file your RL slips.

Under the Tax Administration Act, you are liable to penalties if you fail to use online filing when filing more than 5 RL slips of the same type (except RL-13 and RL-24 slips) after December 31, 2023.

The online filing threshold for RL-24 slips is unchanged at 51 slips.

Registering as a transmitter and getting a transmitter number

You must have a transmitter number (composed of the letters NP and six digits) to send RL-slip XML files online using software. To get a transmitter number, complete and file form ED-430-V, Transmitter Registration Form.

You do not have to get a transmitter number if you use the online services in My Account for businesses or the Prepare and View the RL-31 Slip online service.