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

Mandatory Online Filing of RL Slips

As of January 1, 2011, any person who files more than 50 RL slips of the same type (51 RL-1 slips, for example) must do so online.

This obligation applies to RL-slip issuers, such as employers, educational institutions, government departments and bodies, financial institutions, daycare centres, partnerships and trusts.

RL-slip data must be filed in XML in one of two ways:

This obligation applies to the following RL slips:

  • RL-1 – Employment and other income
  • RL-2 – Retirement and annuity income
  • RL-3 – Investment income
  • RL-4 – Property taxes
  • RL-5 – Benefits and indemnities
  • RL-6 – Québec parental insurance plan
  • RL-7 – Investments in an investment plan
  • RL-8 – Amount for post-secondary studies
  • RL-10 – Tax credit for a labour-sponsored fund
  • RL-11 – Flow-through shares
  • RL-13 – Ownership certificate
  • RL-14 – Information about a tax shelter
  • RL-15 – Amounts allocated to the members of a partnership
  • RL-16 – Trust income
  • RL-17 – Remuneration for employment outside Canada
  • RL-18 – Securities transactions
  • RL-21 – Farm support payments
  • RL-22 – Employment income related to multi-employer insurance plans
  • RL-24 – Childcare expenses
  • RL-25 – Income from a profit-sharing plan
  • RL-26 – Capital régional et coopératif Desjardins
  • RL-27 – Government payments
  • RL-28 – Farm income stabilization account (FISA)

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