RL-1 Slip -
Employment and other income
The RL-1 slip is used mainly for reporting salaries or wages,
and any other remuneration that an employee receives. The RL-1 slip
is also used for reporting amounts deducted at source from the
above-mentioned types of remuneration. The salary or wages or other
remuneration must be reported on the RL-1 slip at the time the
amount is paid to the individual.
All salaries, wages and other amounts paid to an employee by the
same employer should preferably be entered on a single RL-1
slip.
All salaries and wages must be reported, regardless of the amount
and regardless of whether source deductions were made. However,
partners and self-employed individuals must not use the RL-1 slip
to report drawings.
All amounts entered on RL-1 slips should be in Canadian
dollars.
As a rule, you must file an RL-1 slip for the salaries and wages
paid
- to an employee who reports for work at one of your establishments located in Québec; or
- to an employee who, though not required to report for work at one of your establishments (located in Quebec or elsewhere), is paid from one of your establishments located in Quebec.
Copy 1
Attach copy 1 of each RL-1 slip to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) and mail the documents by last day of February following the calendar year to which the slips apply.
Copies 2 and 3
Remit or mail copies 2 and 3 to the employees or beneficiaries by last day of February following the calendar year to which the slips apply.
Office Copy
Keep an office copy of the RL-1 slips and a copy of form RLZ-1.S-V.