The relevé 1 (RL-1) is the Québec tax slip that reports what an employer paid you and withheld from your pay in a calendar year. You use it to complete your Québec return (TP-1), while the T4 is for your federal return. This guide explains every box on the RL-1, the box O codes and the most common additional information codes, where each amount goes on the TP-1, and what employees and employers should do when a slip is late or wrong. It follows Revenu Québec’s guide RL-1.G (2025 edition, the latest at the time of writing).
What is a relevé 1 (RL-1)?
The RL-1, Revenus d’emploi et revenus divers, is issued by employers and by some other payers. Most people get one for a salary or wages, but the same slip also reports fees paid to self-employed people, scholarships, retiring allowances and other income in box O. Revenu Québec gets a copy, and you get copy 2 for your records. Each slip has a number in its upper right corner, which matters if it is ever amended.
If you worked in Québec, you normally receive both an RL-1 (for the TP-1) and a T4 (for the federal T1). The amounts are similar but not identical, which we explain below and compare in our T4 box-by-box guide.
When will I get my 2026 relevé 1?
Employers must give you your RL-1 by the last day of February following the year. For 2026 slips, February 28, 2027 falls on a Sunday, so the deadline generally moves to Monday, March 1, 2027 (under Québec’s Interpretation Act, a deadline that falls on a Sunday or holiday moves to the next working day). Many employers send them earlier in the month. If you have not received yours by mid-March, Revenu Québec tells you to ask your employer. Employers can email it only with your written consent, or post it on a secure portal, and must give you a paper copy if you ask.
Relevé 1 boxes explained
The table covers every box on the slip. “Included in A” means the amount is already part of box A, so you don’t add it again.
| Box | What it means | Where it goes on the TP-1 | Common questions |
|---|---|---|---|
| A | Employment income before source deductions: salary, wages, bonuses, overtime, vacation pay, retroactive pay, plus all taxable benefits (boxes J, K, L, P, V, W) and tips (S, T) | Line 101 | Usually higher than T4 box 14 (see below) |
| B.A | QPP contributions withheld: base plus first additional contribution | Line 98 | Same amount as T4 box 17 |
| B.B | Second additional QPP contribution (on earnings between the two ceilings) | Line 98.2 | Same as T4 box 17A; additional contributions are deductible (line 248) |
| C | Employment Insurance premiums withheld | Not entered on the TP-1 | Québec has no separate EI credit; you claim it federally from T4 box 18 |
| D | Registered pension plan contributions (current and past service) | Line 205 (minus code D-1, if any) | Pre-1990 service uses codes D-2 and D-3 |
| E | Québec income tax withheld | Line 451 | Federal tax is on T4 box 22, not here |
| F | Union dues withheld (when the union issues no receipt) | Line 397.1 (10% credit at line 397) | Professional dues you paid yourself go there too |
| G | Pensionable salary under the QPP | Line 98.1 | For 2026, up to $74,600 (B.A only) or $85,000 (B.A and B.B) |
| H | QPIP premium withheld | Line 97 | Same as T4 box 55 |
| I | Salary eligible under the QPIP | Not entered on the TP-1 (informational) | For 2026, up to $103,000; same as T4 box 56 |
| J | Employer contributions to a private health services plan (a taxable benefit in Québec) | Included in A; also an eligible medical expense (line 381) | Not taxable federally, so not in T4 box 14 |
| K | Trips paid for an employee living in a designated remote area | Included in A | Box K is not tips; tips are boxes S and T |
| L | Other taxable benefits not reported in J, K, P, V or W | Included in A | Examples: group term life insurance, parking, gifts above the tax-free limit |
| M | Commissions included in box A or R | Already in line 101 | Matters if you deduct employment expenses as a commission employee |
| N | Donations withheld from your pay and paid to a registered charity | Add to your donations (line 395) | Same as T4 box 46 |
| O | Other income not included in box A, with a code (see below) | Depends on the code | Scholarships, retiring allowances, fees, wage loss benefits |
| P | Employer contributions to a multi-employer insurance plan | Included in A | Rare outside unionized sectors |
| Q | Deferred salary paid to a custodian or trustee (employee benefit plan, trust) | Not in A | Informational |
| R | Employment income of an Indian employee situated on a reserve or premises | Deduction at line 293 (code R-1 goes on line 101) | Same idea as T4 code 71 |
| S | Tips you reported (hotel, restaurant, bar) plus service charges distributed to you | Included in A | Tips not on the slip go on line 107 |
| T | Tips allocated to you by your employer | Included in A | Applies in the restaurant and hotel sector |
| V | Meals and lodging benefit | Included in A | Same idea as T4 code 30 |
| W | Personal use of an employer-provided motor vehicle | Included in A | Same idea as T4 code 34 |
| Code (case O) | The letter code that identifies the box O income | — | “RZ” means more than one source; details are in the blank boxes |
The current guide has no box U. Phased retirement amounts are now reported with code G-3.
Relevé 1 case A: why it is higher than T4 box 14
Box A and T4 box 14 start from the same pay, but Québec and Ottawa don’t tax every benefit the same way. The most common reason for a gap is box J: in Québec, the premiums your employer pays for group health and dental insurance are a taxable benefit, so they are added to box A. Federally they are not taxable, so they are not in box 14. Other Québec-specific benefits in boxes L or V can widen the gap.
| Example (2026) | T4 box 14 | RL-1 box A |
|---|---|---|
| Salary | $60,000 | $60,000 |
| Employer-paid group health and dental premiums | Not taxable | $1,200 (box J) |
| Employer-paid group term life insurance | $300 (code 40) | $300 (box L) |
| Total employment income | $60,300 | $61,500 |
So a box A higher than box 14 is normally correct. If box A is lower, or the gap is larger than your benefits explain, ask your employer before you file.
Relevé 1 case J: group insurance your employer paid
Box J shows the value of your employer’s contribution to a private health services plan (health, drug, dental or vision coverage). It is already in box A and taxed on your TP-1. The upside: Revenu Québec lets you include the box J amount in your medical expenses at line 381. Premiums you paid yourself through payroll appear with code 235 and can be included too. Federally, only premiums you paid count, and they appear on your T4 as code 85.
Relevé 1 case L and the other benefit boxes
Box L is the catch-all for taxable benefits that don’t have their own box: employer-paid group term life insurance, parking, gifts and awards above the tax-free limit, some allowances, and the employee’s QPP or QPIP contributions if the employer paid them for you. Like J, K, P, V and W, it is already included in box A. Revenu Québec’s guide IN-253 lists the rules for each benefit.
Is box K tips? No. Box K is the value of trips your employer paid if you live in a designated remote area. Tips are in box S (tips you declared, plus service charges) and box T (tips allocated by your employer).
Box O: the other income codes
Box O reports income that is not employment income, with a code that tells you what it is. Your tax software routes each code to the right line.
| Code | What it is |
|---|---|
| CA | Wage Earner Protection Program payments |
| CB | TFSA income earned after the holder’s death |
| CC | Payments to the beneficiary of a registered disability savings plan (RDSP) |
| CD | Benefits paid to the parents of a crime victim |
| RA | Supplementary unemployment benefit plan payments |
| RB | Scholarships, bursaries, fellowships and prizes |
| RC | Research grants |
| RD | Fees for services rendered (paid to a self-employed person, without GST and QST) |
| RG | Labour adjustment benefits |
| RH | Income assistance payments for older workers |
| RI | Benefits under a federal Fisheries and Oceans program |
| RJ | Retiring allowance, including payments for loss of employment |
| RK | Death benefit |
| RL | Patronage dividends |
| RM | Commissions paid to a self-employed person |
| RN | Wage loss replacement plan benefits (line 107) |
| RO | Benefits received by a shareholder |
| RP | Benefits received by a partner |
| RQ | Amounts from a retirement compensation arrangement |
| RR | Services rendered in Québec by a non-resident |
| RS | Financial assistance |
| RT | Other indemnities paid by the employer after an industrial accident |
| RU | Educational assistance payments from an RESP |
| RV | Accumulated income payments from an RESP |
| RX | Apprenticeship grant |
| RZ | More than one source; the slip shows each one as RZ-plus-code in the blank boxes |
“Renseignements complémentaires”: the additional information codes
The blank boxes at the bottom of the slip hold extra information, each with a code. These are the ones you are most likely to see.
| Code | What it means | What to do with it |
|---|---|---|
| A-1, A-2 | Amounts from an employee benefit plan or employee trust | Already in box A |
| A-3 | Repayment of salary or wages | Can be deducted |
| A-4, A-5 | Chainsaw and brushcutter expenses (forestry workers) | Supports an employment expense deduction |
| A-6, A-7 | Remuneration of a Québec sailor; Canadian Forces and police deduction | Deductions at line 297 |
| A-9 to A-14 | Foreign specialist, researcher, post-doctoral researcher, expert and professor deductions; exemption rate | Deductions at line 297 |
| B-1, B-2 | CPP contributions (worked outside Québec): base and first additional, second additional | Lines 96 and 96.2 |
| D-1 | Retirement compensation arrangement contributions in box D | Subtract from box D for line 205 |
| D-2, D-3 | Pension contributions for pre-1990 service | Special calculation for line 205 |
| G-1 | Taxable benefit in kind with no QPP withheld | Line 102 |
| G-2 | Pensionable earnings under the CPP | Line 96.1 |
| G-3 | Phased retirement | Informational for the QPP |
| K-1 | Trips for medical services (remote areas) | Related to box K |
| L-2 | Volunteer firefighter or search and rescue compensation not included in A | Lines 101 and 102 if you claim the line 390 credit |
| L-3, L-4 | Tax-exempt allowance for volunteer duties; benefit from a debt used to invest | See Revenu Québec guide IN-253 |
| L-7 to L-10 | Security option benefits, elections and deductions | Deductions at line 297 (L-9, L-10) |
| O-2 to O-4 | Patronage dividend deduction; preferred share redemption; repayment of wage loss replacement benefits | Depends on the code |
| R-1 | Employment income situated on a reserve (Indian employee) | Line 101 |
| V-1 | Tax-exempt board and lodging benefit | Not taxable |
| 200 | Currency used, if not Canadian dollars | Convert to Canadian dollars |
| 201 | Childcare expense allowance | Used on Schedule C (childcare credit) |
| 211 | Benefit related to previous employment | Informational |
| 235 | Premiums you paid to a private health services plan | Eligible medical expense (line 381) |
QPP and QPIP on your relevé 1 (boxes B.A, B.B, G, H and I)
For 2026, employees in Québec pay QPP at 6.30% on earnings between $3,500 and $74,600 (maximum $4,479.30), the second additional QPP at 4% on earnings between $74,600 and $85,000 (maximum $416) and QPIP at 0.430% on up to $103,000 (maximum $442.90). If you had two or more employers, each one withheld from the first dollar, so you may have paid too much. The TP-1 calculates the overpayment and refunds it: QPP at line 452 and QPIP at line 457.
My relevé 1 is missing or wrong: what should I do?
- Missing: ask your employer. If you can’t get it, Revenu Québec asks you to estimate your gross employment income and source deductions from your pay stubs and enter them on your return. Keep your pay stubs and notes of your requests.
- Employer outside Québec: if you worked in Québec for an employer located outside Québec and received only a T4, include the T4 income on your TP-1 and enclose a copy. If you worked in Canada outside Québec and got no RL-1, check box 95 and attach your T4; Schedule R then checks whether you owe QPIP.
- Wrong amounts: ask your employer for an amended slip (marked “Modifié”). Still file by the deadline; if the amended slip arrives after you filed, we request an adjustment to your return.
- Wrong address: no amended slip is needed. A wrong SIN or name requires the employer to cancel the slip and issue a new one.
Other common RL slips and where they go
| Slip | What it reports | Federal twin | Where it goes |
|---|---|---|---|
| RL-2 | Retirement and annuity income (pensions, RRSP, RRIF) | T4A, T4RSP, T4RIF | Retirement income lines; tax withheld (box J) to line 451 |
| RL-3 | Investment income (dividends, interest) | T5 | Investment income lines; box I capital gains to Schedule G |
| RL-5 | Benefits and indemnities (CNESST, social assistance) | T5007 | Income, generally offset by a deduction |
| RL-6 | Québec parental insurance plan benefits | T4E | Income; tax withheld (box G) to line 451 |
| RL-8 | Amount for post-secondary studies (tuition) | T2202 | Tuition credit; transfer to a parent on Schedule T |
| RL-10 | Tax credit for a labour-sponsored fund (FTQ, Fondaction) | T5006 | Line 424 (shares counted up to $5,000) |
| RL-15 | Amounts allocated to the members of a partnership | T5013 | Business or investment income; gains to Schedule G; tax withheld (box 16) to line 451 |
| RL-16 | Trust income (mutual funds, other trusts) | T3 | Investment income lines; box A capital gains to Schedule G |
| RL-18 | Securities transactions (sales of shares and units) | T5008 | Schedule G and line 139, using your adjusted cost |
| RL-19 | Advance payments of tax credits (work premium, home-support services, childcare) | None | Line 441 |
| RL-24 | Childcare expenses | Receipts | Childcare credit, line 455 |
| RL-31 | Information about a leased dwelling | None | Solidarity tax credit |
| RL-32 | First home savings account (FHSA) | T4FHSA | FHSA income and withdrawals; tax withheld (box D) to line 451 |
For employers: who must issue an RL-1 and how to file it
You must file an RL-1 if you paid salaries, wages, tips, fees, scholarships or commissions in the year, or certain other amounts listed in box O. Our RL-1 vs T4 overview for employers and Québec payroll checklist cover the full year-end routine.
- Deadline: file the slips and give copies to employees by the last day of February following the year (for 2026 slips, generally Monday, March 1, 2027, because February 28 is a Sunday). The RL-1 summary (RLZ-1.S), which reconciles your source deductions and employer contributions, has the same deadline.
- Online filing: since January 1, 2024, filing more than five RL-1 slips means you must file online, using authorized payroll software (XML) or My Account for businesses.
- Employee copies: in person, by mail or another way. Email requires the employee’s written consent; a secure portal does not, if confidentiality rules are met. Anyone who asks for paper must get it.
- SIN: ask new employees for their social insurance number, make a reasonable effort to get it and keep a record of your requests. A missing SIN can lead to a $100 penalty unless you made reasonable efforts.
What are the penalties for late or missing RL-1 slips?
- Late or unfiled slips or summary: $25 per day, up to $2,500.
- Missing information on a slip: $100 per failure, unless you made reasonable efforts to get it.
- Not filing online when required (same-type slips): $125 for 6 to 50 slips, $250 for 51 to 250, $500 for 251 to 500, $1,500 for 501 to 2,500 and $2,500 above 2,500.
How do I amend or cancel an RL-1?
- Amend: prepare a new slip with code “A” in the Code du relevé box, write “Modifié” on it and re-enter every amount, not only the ones that changed.
- Enter the number of the slip being replaced in No du dernier relevé transmis.
- Cancel: use code “D” and write “Annulé” on a copy of the original.
- File an amended RL-1 summary whenever you amend or cancel slips, and give the employee their amended copy.
RL-1 vs T4: what’s the difference?
The RL-1 follows Québec rules and goes on the TP-1; the T4 follows federal rules and goes on the T1. Québec tax withheld is only on the RL-1 (box E), federal tax only on the T4 (box 22), and some benefits are taxed in Québec but not federally. Our T4 guide has a box-by-box comparison table, and our newcomers’ guide explains filing both returns for the first time.
Need help with your RL-1 or your payroll?
For employees, we prepare personal returns from $300, and a tax professional reviews every return. See personal tax returns or our Québec personal tax return guide. For employers, our payroll service costs $75 a month for 1 to 5 employees and includes pay runs, source deductions and your RL-1 and T4 slips. See pricing or contact us. This guide is general information; talk to us about your specific case.
Frequently asked questions
What is a relevé 1 (RL-1)?
It is the Québec slip that reports your employment income, benefits and source deductions for a calendar year. You use it for your TP-1; the T4 is for your federal return.
When should I receive my relevé 1?
By the last day of February following the year. If you have not received it by mid-March, ask your employer; if you still can’t get it, estimate your income and deductions from your pay stubs.
Why is box A on my RL-1 higher than box 14 on my T4?
Usually because Québec taxes benefits that Ottawa doesn’t, mainly the premiums your employer pays for group health and dental insurance (box J). That amount is added to box A but not to box 14.
What is box J on the relevé 1?
The value of your employer’s contribution to a private health services plan, which is a taxable benefit in Québec. It is already in box A, and you can include it in your medical expenses at line 381 of the TP-1.
What is box L on the relevé 1?
Other taxable benefits that have no box of their own, such as employer-paid group term life insurance, parking or gifts above the tax-free limit. The amount is already included in box A, so you don’t add it again.
Is box K on the RL-1 for tips?
No. Box K is the value of trips paid by your employer if you live in a designated remote area. Tips are in boxes S and T, and both are already included in box A.
Where does box A of the relevé 1 go on the TP-1?
On line 101 (employment income). If you have several RL-1 slips, add up box A from all of them. Box E (Québec tax withheld) goes on line 451.
What is the penalty for an employer who files RL-1 slips late?
Revenu Québec charges $25 per day, up to $2,500, for RL slips or the summary filed late or not at all. Employers filing more than five slips must also file online or face a separate penalty starting at $125.
Sources
- Revenu Québec — Guide to Filing the RL-1 Slip (RL-1.G-V, 2025)
- Revenu Québec — Filing RL slips and the RL-1 summary: general information
- Revenu Québec — Lowered threshold for mandatory online filing of RL slips
- Revenu Québec — Penalty for failure to file
- Revenu Québec — Penalty for failure to follow filing procedures
- Revenu Québec — List of RL slips
- Légis Québec — Loi d’interprétation, art. 52 and 61 (deadline falling on a Sunday or holiday)
- Revenu Québec — Line 101, employment income
- Revenu Québec — Lines 98 and 98.2, QPP contributions
- Revenu Québec — Line 98.1, pensionable salary under the QPP
- Revenu Québec — Lines 96 and 96.2, CPP contributions
- Revenu Québec — Line 97, QPIP premium
- Revenu Québec — Line 102, taxable benefit with no QPP withheld
- Revenu Québec — Line 107, other employment income
- Revenu Québec — Line 139, taxable capital gains
- Revenu Québec — Line 205, RPP deduction
- Revenu Québec — Line 293, deduction for income situated on a reserve
- Revenu Québec — Line 381, medical expenses
- Revenu Québec — Line 397, union, professional or other dues
- Revenu Québec — Line 424, labour-sponsored fund tax credit
- Revenu Québec — Line 451, Québec income tax withheld
- Gouvernement du Québec — Déductions de base 2026 (RRQ, RQAP, AE)
- Public Services and Procurement Canada — Sample T4 and Relevé 1 slips
- Chaire en fiscalité et en finances publiques — Cotisations RRQ, RQAP et AE
- H&R Block Canada — Federal and Québec tax slips