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Published | Categories : Income tax - businesses, Income tax - individuals, Source deductions and employer contributions

Lowered Threshold for Mandatory Online Filing of RL Slips

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:

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.

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