This form presents a summary of the information indicated on the RL-3 slips. It must not be sent to Revenu Québec.
Deadline for filing and distribution
On or before the last day of February in the year following the year covered by the RL slips, you must
- file the RL-3 slips with Revenu Québec; and
- distribute copies of the RL-3 slips to the recipients.
Filing the RL with Revenu Québec
If you file more than 50 RL-3 slips, you must send them to us online (in an XML file).
If you file fewer than 51 RL-3 slips, you must send them to us either online (in an XML file) or by mail (on electronic media or paper). In the case of paper RL slips, send us only copy 1 of each slip.
Note that you are not required to send us copy 1 of the paper RL slips if you send us the slips online, or by mail on electronic media. However, be sure to keep the RL slips on a technology-based medium or keep paper copies of the slips, as applicable.
Send the documents that you file with us to one of the following addresses:
- 3800, rue de Marly, Québec (Québec) G1X 4A5
- C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4
For more information regarding the filing of RL slips online or on electronic media, refer to the Tax Preparers’ Guide: RL Slips (ED-425-V), which is available on our website (www.revenuquebec.ca). You may also contact the Division de l’acquisition des données électroniques, whose contact information is given in the guide.
Distributing RL slips to the recipients
There are a number of options when it comes to distributing copies of the RL slips to the recipients. If you distribute paper RL slips, you must give each recipient copy 2 of the slip in person or send it by mail or by some other means. You may send the RL slip to a recipient electronically, but only if you obtain the recipient’s prior consent (in writing or electronically).
Information about the payer or mandatary
- Québec enterprise number (NEQ): Enter the NEQ of the payer or mandatary. This is the registration number assigned by the Registraire des entreprises to businesses operating in Québec; it can be obtained at either of the two Services Québec offices that provide services related to the enterprise register.
- Identification number: Enter the identification number of the payer or mandatary.
- Branch number: Enter the branch number (if applicable).
- Contact person: Enter the name and telephone number of a person who can provide information regarding this form.
Information about the tax preparer
A tax preparer is an individual or business that produces RL slips manually or electronically (using authorized software), and transmits them to the recipient(s) and Revenu Québec.
- Québec enterprise number (NEQ): Enter the tax preparer’s NEQ. This is the registration number assigned by the Registraire des entreprises to businesses operating in Québec; it can be obtained at either of the two Services Québec offices that provide services related to the enterprise register.
- Identification number: Enter the tax preparer’s identification number. This is the identification number for source withholdings (e.g.: 1234567890RS0001).
- Transmitter number: Enter the number we assigned to the tax preparer, which allows the latter to file RL slips online or on electronic media.
- Contact person: Enter the name and telephone number of a person who can provide information regarding this form.
Number of RL-3 slips submitted
Enter the number of RL-3 slips that you submitted online, on electronic media or on paper, and that contain the data entered as totals on this summary.
Amounts in the boxes of the RL-3 slips
Enter the totals of the amounts shown in the corresponding boxes of the RL-3 slips.
See Also