Short answer Quebec employers issue both an RL-1 (Quebec) and a T4 (federal) for each employee, generally by the last day of February. They should match your payroll records.
If you have employees in Quebec, year end means two slips, not one.
RL-1: the Quebec slip
The RL-1 reports employment income and Quebec deductions and is filed with Revenu Québec. Employees use it for their Quebec return.
T4: the federal slip
The T4 reports employment income and federal deductions and is filed with the CRA. Employees use it for their federal return.
Deadlines and accuracy
- Slips are generally due by the last day of February following the calendar year.
- Amounts on both slips should reconcile to your payroll accounts and remittances.
- Late or inaccurate slips can lead to penalties, so reconcile before filing.
Confirm current rules with the agencies. We prepare and reconcile slips as part of payroll management.