RL-1: A Gold Mine of Tax Information

What is the purpose of the RL-1?

The RL-1, also known as Relevé 1, is used to report employment and other income paid to an individual or employee during the year. It also contains deductions from your pay, including taxes and contributions you have already paid.

The good news is that it's not your job to fill it out. It's your employer's job to report income and benefits on the RL-1 and T4 slips—or the paying agency's job, in the case of freelancers, for example. That is one less thing for you to worry about!

What information is included on the RL-1?

This tax document outlines all taxable income and benefits you received from an employer or payer during the tax year. Below is a non-exhaustive list of details that may be included on this slip:

• Salary
• Wage loss insurance benefits
• Industrial accidents or occupational diseases compensations
• Adjustments to regular salary or allowance
• Vacation pay
• Maternity benefits
• Overtime work not subject to an increase in remuneration
• Overtime
• Compensation for statutory holidays and non-working days
• Overtime at time and a half
• Tips
• Use of a motor vehicle for personal purposes
• Scholarships or awards
• Research grants
• Patronage dividends
• etc.

How is the information on the RL-1 presented?

The information is presented in boxes identified by specific letters. Here's a summary of the most common ones:

• Box A: Employment income
• Box B.A: QPP contributions (Quebec Pension Plan)
• Box B.B: Additional QPP contributions
• Box C: Employment Insurance premium
• Box D: RPP contribution (registered pension plan)
• Box E: Quebec income tax withheld at source
• Box F: Union dues
• Box G: Pensionable salary or wages under the QPP
• Box H: QPIP premium (Quebec parental insurance plan)
• Box I: Eligible salary or wages under the QPIP
• Box J: Private health services plan
• Box K: Trips (remote areas)
• Box L: Other benefits (such as company contribution to a TFSA or refund of parking costs)
• Box M: Commissions
• Box N: Charitable donations
• Box O: Other income
• Box P: Multi-employer insurance plan
• Box Q: Deferred salary or wages
• Box R: Income situated on reserve or premises (applies to First Nations people working on Indigenous lands)
• Box S: Tips received
• Box T: Tips allocated by the employer
• Box V: Meals and lodging
• Box W: Use of a motor vehicle
• Code (box 0) (for example, cooperative patronage dividends, benefits paid to the parents of a crime victim)

Note: it is essential to verify the accuracy of the amounts reported. If you detect an error, contact the issuer immediately to obtain a corrected version of your RL-1. Otherwise, you may pay taxes on income you have not earned. The reverse is also true: if your employer makes a mistake in your favour and the tax authorities catch it, you'll be held responsible and required to pay any penalties. In short, always make sure that the amounts on your RL-1 are accurate.

How to obtain your RL-1?

Employers and other organizations have until the last day of February 2026 (for the 2025 tax year) to issue your RL-1 slip. You may receive it in one of the following ways:

• In person or by mail
• Electronically
• Online: you can view and download your tax slips directly through your My Account section on Revenu Québec's website.

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