How to Read Your Relevé RL-1 Tax Slip

*This is an English guide to the RL-1 Tax Slip issued by Revenu Québec. For more information on the French version, please visit revenuquebec.ca

What do all those boxes on your RL-1 Tax Slip mean?

If you earned income or are employed in the Province of Québec, the RL-1, also known as Relevé 1, is a year-end tax form that shows how much money you earned in the tax year and how much was withheld and remitted to Revenu Québec. You need it when you file your tax return.

A Description of Each Box in a RL-1 Tax Slip

Box A - Employment income before source deductions
(line 101)

Box B - Québec Pension Plan (QPP) contribution
(line 98)

Box C - Employment Insurance premium

Box D - Registered pension plan (RPP) contribution
(line 205)

Box E - Québec income tax (including the health contribution) withheld at source
(line 451)

Box F - Union dues
(line 397.1)

Box G - Pensionable salary or wages under the Québec Pension Plan (QPP)
(line 98.1)

Box H - Québec parental insurance plan (QPIP) premium
(line 97)

Box I - Eligible salary or wages under the Québec parental insurance plan (QPIP)
(line 14 of Schedule R)

Box M - Commissions included in the amount in box A or box R
(line 100)

Box N - Charitable donations and gifts
See the instructions for line 395 in the guide to the income tax return.

Box O - Other income not included in box A
See the section “Codes used in the “Code (case O)” box.”

Box Q - Deferred salary or wages
(salary or wages that are tax-exempt and not included in the amount in box A or box R)

Box R - Income paid to an Indian and situated on a reserve or premises

Box S - Tips not included in box T
This amount is already included in the amount in box A or box R.

Box T - Tips allocated by the employer
This amount is already included in the amount in box A or box R.

Box U - Amount deemed, under a phased retirement arrangement, to be income received from pensionable employment, on which an additional contribution to the Québec Pension Plan (QPP) is calculated.
This amount is tax-exempt and is not included in the amount in box A or box R.

Taxable Benefits Included in Box A or Box R, As Applicable

Box J - Amount paid by the employer to a private health services plan
See the instructions for line 381 in the guide to the income tax return.

Box K - Trips made by a resident of a designated remote area.
See the instructions for line 236 in the guide to the income tax return.

Box L - Other benefits

Box P - Contribution to a multi-employer insurance plan
(Work chart 105)

Box V - Meals and lodging

Box W - Use of a motor vehicle for personal purposes

Boxes Under Additional Information (Renseignements complémentaires)

Box A-1 - Employee benefit plan

Box A-2 - Employee trust

Box A-3 - Repayment of salary or wages
(line 207)

Box A-4 - Chainsaw expenses

Box A-5 - Brushcutter expenses

Box A-6 - Remuneration received by a Québec sailor
(line 297)

Box A-7 - Canadian Forces personnel deduction
(line 297)

Box A-8 - Deduction for police officers
(line 297)

Box A-9 - Deduction for foreign specialists
(line 297)

Box A-10 - Deduction for foreign researchers
(line 297)

Box A-11 - Deduction for foreign researchers on a post-doctoral internship
(line 297)

Box A-12 Deduction for foreign experts
(line 297)

Box A-13 - Deduction for foreign professors
(line 297)

Box A-14 - Exemption rate

Box B-1 - Canada Pension Plan (CPP) contribution
(line 96)

Box D-1 - Retirement compensation arrangement
(line 207)

Box D-2 - Contribution for service before 1990: Contributor

Box D-3 - Contribution for service before 1990: Non-contributor

Box G-1 - Taxable benefit in kind
(line 102)

Box G-2 - Pensionable earnings under the Canada Pension Plan (CPP)
(line 96.1)

Box K-1 - Trips for medical services

Box L-2 - Volunteer: Compensation not included in boxes A and L

Box L-3 - Tax-exempt allowance for expenses incurred in the course of duties

Box L-4 - Benefit resulting from a debt contracted for the acquisition of investments (line 231)

Box L-5 - Deduction for a home relocation loan
(line 297)

Box L-7 - Benefit related to a security option at the time of death

Box L-8 - Election respecting security options

Box L-9 - Security option deduction under section 725.2 of the Taxation Act
(line 297)

Box L-10 - Security option deduction under section 725.3 of the Taxation Act
(line 297)

Box O-2 - Deduction for patronage dividends
(line 297)

Box O-3 - Redemption of preferred shares

Box O-4 - Repayment of wage loss replacement benefits
(line 207)

Box RZ-XX - Amount corresponding to one of the sources included in box O

Box R-1 - Employment income
(lines 101 and 293)

Box V-1 - Tax-exempt benefit for board and lodging

Box 200 - Currency used

Box 201 - Allowance for childcare expenses
(line 40 of Schedule C)

Box 211 - Benefit related to previous employment

Box 235 - Premium paid to a private health services plan
See the instructions for line 381 in the guide to the income tax return.

Additional Canadian Payroll Year-End Resources for 2017-18

Payroll 2017 Year-End: How to Be Prepared The Anatomy of a T4 Tax Slip How to Read Your T4A Tax Slip  

Do you like what you're reading? Subscribe and get other helpful resources.

About the Author

Marlo Hertling

Marlo Hertling has worked with leading HCM organizations and has been helping Canadian companies implement HCM solutions for more than 15 years. She is the Vice President of People & Culture at Avanti Software Inc and serves as Avanti's HCM subject matter expert.

More Resources by Marlo Hertling
Previous Article
How to Read Your T4A Tax Slip
How to Read Your T4A Tax Slip

A description of each box in a T4A Income Tax Slip.

Next Article
How to find the perfect Canadian Payroll Solution
How to find the perfect Canadian Payroll Solution

×

If you like what you're reading, sign up to get other great resources.

Join hundreds of others who have.

First Name
!
You're all signed up!
Error - something went wrong!