RL-1 slip layout

This table shows the information reported in each box of the RL-1 slip. For complete information on what is included in these boxes, see the relevant Government publication.

Tax status and tax categories are defined on Deduction Code.


Box	Description	Information reported
A	Employment Income before deductions	Employee’s gross income from employment, which includes all salaries, wages, bonuses, commissions, vacation pay, and taxable benefits paid in the year, before any deductions.
B.A	Contributions to the Quebec Pension Plan (QPP)(line 98)	Amount deducted from the employee for the Quebec Pension Plan (QPP) from tax category 1.
B.B	Additional QPP contribution (line 98.2)	Additional amount deducted from the employee for the Quebec Pension Plan (QPP) from tax category 1.
C	Employment insurance premiums (line 371)	Amount deducted from the employee for the Quebec Insurance Premium (EI) (from tax category 2).
D	Contributions to a registered pension plan (RPP)	Amount deducted from the employee for a registered pension plan (RPP) (from tax status C2).
E	Quebec income tax withheld at source (line 451)	Amount of Quebec income tax withheld at source (from tax category 15).
F	Union dues (line 373)	Amount deducted from the employee for union dues (from tax status C6).
G	Pensionable earnings under the Quebec Pension Plan (QPP)	From tax category 1.
H	Quebec parental insurance plan (QPIP) premiums	Amount deducted from the employee for the Quebec parental insurance plan (QPIP) (from tax category 5)
I	Eligible salary or wages under the Quebec parental insurance plan (QPIP)	The amount used to calculate the QPIP premiums.
J	Contributions paid by the employer under a private health services plan	This amount may be included in your medical expenses. Taxable benefit: Specify in Boxes A and J the total amount you paid in respect of a current, past or future employee, under a private health services plan, for the coverage that the employee received during the year. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
K	Trips made by a resident of a designated remote area	Taxable benefit included in the amount in Box A or Box K, as applicable. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
L	Other benefits	Taxable benefit included in the amount in Box A or Box L, as applicable. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
M	Commissions included in the amount in Box A or Box R (line 100)	Taxable amount earned as commission from Box A or Box R. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
N	Charitable donations and gifts (line 393)	Amount of charitable donations (from tax status C8).
O	Other income not included in the amount in Box A	Reports other types of income not covered by the standard boxes, such as salary, commissions, or pension contributions. You can select a pay class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class are reflected on the RL-1 slip and are reported on the employee wage electronic file.
P	Contributions to a multi-employer insurance plan	Taxable benefit included in the amount in Box A or Box P, as applicable. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
Q	Deferred salary or wages	Salary or wages that are tax-exempt and not included in the amount in Box A. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
R	Tax Exempt Indian Income	Report tax-exempt Indian income under the Indian Act, specifically for individuals with Indian status as defined by Canadian law. You can select a pay class, or deduction class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class or deduction class are reflected on the RL-1 slip and is reported on the employee wage electronic file.
S	Tips received (not included in Box T).	This amount is already included in the amount in Box A or Box R. Tips and gratuities received directly from customers, such as cash tips or electronic tips not processed through payroll. You can select a pay class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class are reflected on the RL-1 slip and are reported on the employee wage electronic file.
T	Tips allocated by the employer	This amount is already included in the amount in Box A or Box R. Tips and gratuities that are employer-distributed. for example, pooled or declared tips. You can select a pay class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class are reflected on the RL-1 slip and are reported on the employee wage electronic file.
V	Meals and accommodation	Taxable benefit for allowances you paid to an employee for meals and lodging and the value of any meals and lodging you provided to an employee. Include the amount in Box A and Box V. You can select a pay class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class are reflected on the RL-1 slip and are reported on the employee wage electronic file.
W	Use of a motor vehicle for personal purposes	Taxable benefit included in the amount in Box A or Box W. You can select a pay class on Year End Configurable Fields on the Releve 1 Parameters topic. The total amounts linked to the selected pay class are reflected on the RL-1 slip and are reported on the employee wage electronic file.

Additional information codes reported in Box O

This table describes the Additional Information codes reported in Other Income or Box O on the RL-1 slip.

For these codes you can select a pay class on Year End Configurable Fields on the Releve 1 Box O Codes topic. The total of the amounts associated with the pay class prints on the RL-1 slip and are reported on the employee wage electronic file.


Code	Description	Information reported
CA	Wage Earner Protection Program (WEPP) payments	The Wage Earner Protection Program is a federal initiative that provides compensation to workers whose employer has gone bankrupt or is subject to receivership.
CB	Amounts in trust in a tax-free savings account (TFSA) paid out after a death	A TFSA holds funds in trust for a deceased individual. The amounts are paid out to a beneficiary or estate. These payments are not taxable but must still be reported for informational purposes.
CC	Payments to the beneficiary of a registered disability savings plan (RDSP)	These are amounts paid out of an RDSP to a beneficiary, typically someone eligible for the Disability Tax Credit (DTC).
CD	Benefits paid to parents of murdered or missing children	This code is used when a parent receives financial support under the Federal Income Support for Parents of Murdered or Missing Children (PMMC) grant. This compassionate program is designed to help parents take time off work to cope with the death or disappearance of a child due to a crime.
RA	Payments made under a supplementary unemployment benefit plan	These are payments made by an employer to supplement an employee’s income during periods of unemployment, such as: Temporary layoffs Sick leave Maternity or parental leave Strike or lockout situations
RB	Scholarships, bursaries, fellowships and prizes	Amounts received as financial assistance for education.
RC	Research grants paid to an individual	Amounts received to support academic or scientific research.
RD	Fees for services rendered	Payments received for providing services, typically as a self-employed contractor, freelancer, or consultant. These fees are not considered employment income, but rather professional or business income.
RG	Labour Adjustment Benefits	Payments made to individuals as part of a labour adjustment program, typically in response to: Job loss due to downsizing or restructuring Industry-wide layoffs Government-supported transition programs
RH	Labour adjustment benefits for older workers and income assistance payments	These taxable payments for individuals, typically older workers, under special government programs designed to: Support those affected by layoffs or industry restructuring Provide transitional income assistance before retirement or retraining Help bridge the gap between job loss and eligibility for other benefits
RI	Benefits paid under a program administered under the Department of Fisheries and Oceans Act (federal statute)	Payments received as financial support through a program created under Section 5 of the Department of Fisheries and Oceans Act, which typically applies to these workers: Workers in the fishing industry Workers affected by changes in fisheries policy, conservation measures, or economic restructuring
RJ	Retiring allowance	Any amount paid to an employee upon termination of employment, such as: Severance pays Wages in lieu of notice Compensation for loss of employment
RK	Death benefit	Amount paid to a beneficiary following the death of an individual, typically under: A registered pension plan A group insurance policy Or other employer-sponsored benefit programs
RL	Patronage dividends	Amounts paid to members or customers of a cooperative based on their purchases or participation.
RM	Commissions paid to a self-employed person	Commission income as an independent contractor or self-employed individual, rather than as an employee.
RN	Benefits paid under a wage loss replacement plan	These payments are made for employees under a wage loss replacement plan, which typically covers: Short-term or long-term disability Sick leave benefits Income replacement during medical leave
RO	Benefits received by a shareholder	When a shareholder receives these financial benefits from a corporation that are not salary, dividends, or regular employment income: Personal use of company assets, such as vehicles, property Reimbursements or perks not tied to employment Other non-cash or cash benefits provided due to shareholder status
RP	Benefits received by a partner	When a person receives income or these benefits in their capacity as a partner in a partnership, rather than as an employee: Profit shares Draws or distributions Other financial benefits tied to partnership activity
RQ	Amounts allocated under a retirement compensation arrangement (RCA)	An RCA is a special type of employer-sponsored plan designed to provide supplemental retirement benefits, typically to: Executives or high-income earners Employees whose pension entitlements exceed regular limits under registered plans
RR	Payments for services rendered in Quebec by a person not resident in Canada	When a non-resident of Canada receives payment for services performed in Québec. This payment typically applies to: Foreign consultants Guest lecturers or performers Contractors temporarily working in Québec
RS	Financial Assistance	When an individual receives financial support that does not fall under more specific categories, such as employment income, scholarships, or retirement benefits. This financial support typically includes: Government or institutional aid Emergency relief payments Special assistance programs not tied to employment or business activity
RT	Other indemnities paid by the employer as the result of an industrial accident	When an employer pays compensation or indemnities to an employee due to a workplace injury or industrial accident, outside of regular salary or benefits. These payments may include: Lump-sum settlements Top-ups to Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) benefits Additional compensation not covered by standard insurance
RU	Educational assistance payments from a registered education savings plan (RESP)	These educational assistance payments (EAPs) are made for student beneficiaries from RESP. These payments typically include: Contributions from the plan’s earnings Government grants, such as the Québec Education Savings Incentive (QESI)
RV	Accumulated income payments from a registered education savings plan (RESP)	These amounts are paid to: The subscriber of a RESP, not the student beneficiary) Or the spouse, former spouse, or heir of the subscriber
RX	Apprenticeship Incentive Grant	These payments represent earnings accumulated in the RESP that are not used for educational purposes. These payments are typically withdrawn when: The plan is closed The beneficiary does not pursue post-secondary education This taxable amount is paid to eligible apprentices who are training in designated Red Seal trades. It is part of a federal program designed to: Encourage progression in apprenticeship programs Provide financial support during technical training
RZ	Amount in Box O corresponding to more than one source	If more than one code applies to the amount in Box O, specify the letters RZ in the box marked Code (case O). In the blank boxes in the center of the RL-1 slip, specify the code and the amount corresponding to each type of income included in Box O.

RL-1 additional information codes

This table describes the Additional Information codes associated with one of the boxes in the upper portion of the RL-1 slip. The Additional Information codes and corresponding amounts should be displayed in the blank boxes in the center of the RL-1 slip.

For these Additional Information codes, you can specify an amount by employee on Employee Configurable Fields > Employee Quebec Year End Parameters > Releve 1 topic.


Code	Description	Box
A-1	Employee benefit plan	A
A-2	Employee Trust	A
A-3	Repayment of Salary or Wages	A
A-4	Chainsaw expenses	A
A-5	Brushcutter expenses	A
A-6	Remuneration received by a Québec sailor	A
A-7	Canadian Forces personnel and police deduction	A
A-9	Deduction for foreign specialists	A
A-10	Deduction for foreign researchers	A
A-11	Deduction for foreign researchers on a post-doctoral internship	A
A-12	Deduction for foreign experts	A
A-13	Deduction for foreign professors	A
A-14	Exemption rate	A
B-1	Canada Pension Plan contribution	B
D-1	Retirement compensation arrangements	D
D-2	Contribution for service before 1990, included in Box D – Contributor	D
D-3	Contribution for service before 1990, included in Box D – Non-contributor	D
G-1	Taxable benefit paid in kind	G
G-2	Contributory salary or wages under the CPP Box: G	G
G-3	Phased retirement	G
K-1	Trips for medical services	K
L-2	Volunteer– compensation not included in boxes A and L	L
L-3	Tax-exempt allowance for expenses incurred in the course of duties	L
L-4	Benefit resulting from a debt contracted for the acquisition of investments	L
L-5	Deduction for Home Relocation Loan	L
L-7	Benefit related to a security option at the time of death	L
L-8	Election respecting security options	L
L-9	Security option deduction under section 725.2 of the Taxation Ac: Benefit granted before June 25, 2024 (line 297)	L
L-10	Security option deduction under section 725.3 of the Taxation Act: Benefit granted before June 25, 2024 (line 297)	L
L-11	Rate for the deduction entered in box L-2 or L-13	L
L-12	Security option deduction under section 725.2 of the Taxation Act: Benefit granted after June 24, 2024 (line 297)	L
L-13	Security option deduction under section 725.3 of the Taxation Act: Benefit granted after June 24, 2024 (line 297)	L
O-2	Deduction for patronage dividends	O
O-3	Redemption of preferred shares	O
O-4	Repayment of wage loss replacement benefits	O
R-1	Box R: Employment income	R
V-1	Tax-exempt benefit for board and lodging	V
200	Name of the currency used	NA
201	Allowance for childcare expenses	NA
211	Benefit-related to previous employment	NA
235	Premium paid to a private health services plan	NA
RZ-(code case O)	Amount corresponding to multiple sources or types of payment included in Box O	Code (case O)