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:

• using the Transmitting RL Slips Online service
• by having a payroll service or accountant file the RL slips for your business

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)