Published | Category: Source deductions and employer contributions
New Tax Obligation to Report Fees (or Other Amounts for Services Rendered) Paid to a Canadian-Controlled Private Corporation 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 in the same industry is required to file an RL-1 slip and report the amounts in box O (code RD). This requirement applies even if no Québec income tax was withheld from the amounts.
For 2026 onward, the code to enter in the box marked “Code (case O)” is CE, not RD.