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 (PR05.1), Taxes tab.
| Box | Description | Information reported |
|---|---|---|
| Box A | Employment income (line 101) | Quebec employment income before source deductions (from tax category 15). |
| Box B | Contributions to the Quebec Pension Plan (QPP) (line 98) | Amount deducted from the employee for the Quebec Pension Plan (QPP) (from tax category 1). |
| Box C | Employment insurance premiums (line 371) | Amount deducted from the employee for the Quebec Insurance Premium (EI) (from tax category 2). |
| Box D | Contributions to a registered pension plan (RPP) | Amount deducted from the employee for a registered pension plan (RPP) (from tax status C2). |
| Box E | Quebec income tax withheld at source (line 451) | Amount of Quebec income tax withheld at source (from tax category 15). |
| Box F | Union dues (line 373) | Amount deducted from the employee for union dues (from tax status C6). |
| Box G | Pensionable earnings under the Quebec Pension Plan (QPP). | From tax category 1. |
| Box H | Quebec parental insurance plan (QPIP) premiums | Amount deducted from the employee for the Quebec parental insurance plan (QPIP) (from tax category 5) |
| Box I | Eligible salary or wages under the Quebec parental insurance plan (QPIP) | The amount used to calculate the QPIP premiums. |
| Box 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 up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box 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 up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box L | Other benefits |
Taxable benefit included in the amount in Box A or Box L, as applicable. You can select a pay class, or up to four deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box M | Commissions included in the amount in Box A or Box R (line 100) | You can select a pay class, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box N | Charitable donations and gifts (line 393) | Amount of charitable donations (from tax status C8). |
| Box O | Other income not included in the amount in Box A | You can select a pay class on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box 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 up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box 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 up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box R | Income Situated on a reserve or premises | You can select a pay class, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box S | Tips received (not included in Box T). This amount is already included in the amount in Box A or Box R. | You can select a pay class, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 2 (R3) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box T | Tips allocated by the employer. This amount is already included in the amount in Box A or Box R. | You can select a pay class, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 2 (R3) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box U | Phased retirement |
Amount deemed, under a phased retirement arrangement, to be income received from pensionable employment, on which an additional contribution to the QPP is calculated. This amount is not included in the amount in Box A. You can select a pay class, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 2 (R3) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box 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, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is reported on the employee wage electronic file. |
| Box 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, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Main Part 1 (R2) topic. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on Year End Parameters (PR27.1) is what prints on the RL-1 slip and is 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 (Box O) on the RL-1 slip.
For these codes you can select a pay class, or up to two deduction classes, or up to two pay summary groups on Year End Parameters (PR27.1) on the RL-1 Box O Codes - Part 1 (topic R4) which includes Codes RA-RJ, Part 2 (topic R5) which includes Codes RK-RU (except RS), and Part 3 (topic R6) which includes the Codes CA-CD, RS, RV and RX. The total of the amounts associated with the pay class or the deduction classes or pay summary groups you select on PR27.1 is what prints on the RL-1 slip and is reported on the employee wage electronic file.
| Code | Description | Information reported |
|---|---|---|
| CA | Wage Earner Protection Program (WEPP) payments | |
| CB | Amounts in trust in a tax-free savings account (TFSA) paid out after a death. | |
| CC | Payments to the beneficiary of a registered disability savings plan (RDSP) | |
| CD | Benefits paid to parents of murdered or missing children | |
| RA | Payments made under a supplementary unemployment benefit plan | |
| RB | Scholarships, bursaries, fellowships and prizes | |
| RC | Research grants paid to an individual | |
| RD | Fees for services rendered | |
| RG | Labour Adjustment Benefits | |
| RH | Labour adjustment benefits for older workers and income assistance payments | |
| RI | Benefits paid under a program administered under the Department of Fisheries and Oceans Act (federal statute) | |
| RJ | Retiring allowance | |
| RK | Death benefit | |
| RL | Patronage dividends | |
| RM | Commissions paid to a self-employed person | |
| RN | Benefits paid under a wage loss replacement plan | |
| RO | Benefits received by a shareholder | |
| RP | Benefits received by a partner | |
| RQ | Amounts allocated under a retirement compensation arrangement | |
| RR | Payments for services rendered in Quebec by a person not resident in Canada | |
| RS | Financial Assistance | |
| RT | Other indemnities paid by the employer as the result of an industrial accident | |
| RU | Educational assistance payments from a registered education savings plan (RESP) | |
| RV | Accumulated income payments from a registered education savings plan (RESP) | |
| RX | Apprenticeship Incentive Grant | |
| 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) and, 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 Canadian Employee Year-End Parameters (PR11.4), topic Q2 (Quebec RL-1).
| Code | Description | Box |
|---|---|---|
| A-1 | Employee benefit plan | A |
| A-2 | 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 | CPP 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 |
| 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-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 or the Taxation Act | L |
| L-10 | Security option deduction under section 725.3 of the Taxation Act | 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 one of the sources included in Box O | Code (case O) |