(Associated with the T4, T4A (only Box 0 of RL-1) and T4A-NR.)
This slip is used to report, among other things, salaries, wages, taxable benefits, tips, commissions and all other remuneration received by an employee including the remuneration received by an employee who is the spouse of a sole proprietor or of a partner of a partnership.
This slip is also used to report amounts deducted at source from the above types of remuneration.
All salaries, wages and other income paid to an employee by the same employer should be entered on a single RL-1 slip.
An RL-1 slip must be prepared with respect to an employee who reports for work at one of the employer's establishment in Québec or with respect to an employee paid by an establishment of the employer in Québec although not required to report for work at the employer's establishment in Quebec.
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 must be reported in Canadian dollars. Where this is not possible, the currency used must be indicated.
If you enter "other income" in box 0, you must also indicate the appropriate identification code.
For more information on how to complete the RL-1 slip, see the following guides published by Revenu Québec:
- Employment and Other Income (RL-1.G)
- Guide for Employers (TP-1015.G)
- Taxable Benefits (IN-253)
Printing and Filing the RL-1 Slip
Taxprep Forms can print the RL-1 slip in laser facsimile format or on pre-printed slips for laser printers (available from Revenu Québec).
Note: Agents who issue 500 copies or more of the RL-1, RL-2 and RL-25 slips must file on electronic media.
See also