• 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.

RL-1 slips

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.

Copy 2
Remit or mail copy 2 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.