RL-1 Slip Box Information

This table lists the balances that are required for end-of-year reporting for the RL-1 slip. Some of them are automatically fed. You must manually establish feeds for the rest of the balances reported on year-end slips.

RL-1 Box	Box Definition	Balance	Preconfigured Feed
A	Employment income before source deductions	Gross Earnings	Yes Use balance RL-1 Box A Adjustment to reduce box A, if required. For example, if you have any amounts that should not be reported in this box. Note: : If you are using an information element to adjust this balance, you must include the Province and Reporting Type input values when creating or using an information element for the adjustment. You also must populate the values for the Province (geography code for the province) and Reporting Type (T4_RL1) in the adjustment.
B	Quebec Pension Plan (QPP) contribution	QPP Employee Withheld	Yes
C	Employment Insurance (EI) premium	EI Employee Withheld	Yes
D	Registered pension plan (RPP) contribution	RL-1 Registered Pension Plan Contributions	No
E	Quebec income tax (including the health contribution) withheld at source	Provincial Tax Withheld	Yes
F	Union dues	RL-1 Union Dues	No
G	Pensionable salary or wages under the QPP	QPP Employee Taxable	Yes
H	Quebec Parental Insurance Plan (QPIP) premium	QPIP Employee Withheld	Yes
I	Eligible salary or wages under the QPIP	QPIP Employee Taxable	Yes
J	Amount paid by the employer to a private health services plan	RL-1 Amount Paid by the Employer to a Private Health Services Plan	No
K	Trips made by a resident of a designated remote area	RL-1 Trips Made by a Resident of a Designated Remote Area	No
L	Other benefits	RL-1 Other Benefits	No
M	Commissions included in the amount in box A or box R	RL-1 Commissions Included in the Amount in Box A or Box R	No
N	Charitable donations and gifts. See the instructions for line 395 in the guide to the income tax return.	RL-1 Charitable Donations And Gifts	No
O - Code CA	Wage Earner Protection Program (WEPP) payments	RL-1 Wage Earner Protection Program Payments	No
O - Code CB	Tax-free savings account (TFSA)	RL-1 Amounts in Trust in a Tax Free Savings Account Paid Out After a Death	No
O - Code CC	Payments to the beneficiary of a registered disability savings plan (RDSP)	RL-1 Payments to the Beneficiary of a Registered Disability Savings Plan	No
O - Code CD	Benefits paid to parents of murdered or missing children	RL-1 Benefits Paid to Parents of Murdered or Missing Children	No
O - Code RA	Payments made under a supplementary unemployment benefit plan	RL-1 Payments Made Under a Supplementary Unemployment Benefit Plan	No
O - Code RB	Scholarships, bursaries, fellowships and prizes	RL-1 Scholarships, Bursaries, Fellowships And Prizes	No
O - Code RC	Research grants	RL-1 Research Grants Paid to An Individual	No
O - Code RD	Fees for services rendered	RL-1 Fees for Services Rendered	No
O - Code RG	Labour adjustment benefits	RL-1 Labour Adjustment Benefits	No
O - Code RH	Labour adjustment benefits for older workers	RL-1 Income Assistance Payments for Older Workers	No
O - Code RI	Benefits paid under a program administered pursuant to an agreement entered into under section 5 of the Department of Fisheries and Oceans Act	RL-1 Benefits Paid Under a Program by the Department of Fisheries And Oceans Act	No
O - Code RJ	Retiring allowance (including an amount paid for the loss of employment)	RL-1 Retiring Allowance	No
O - Code RK	Death benefit	RL-1 Death Benefit	No
O - Code RL	Patronage dividends	RL-1 Patronage Dividends	No
O - Code RM	Commissions paid to a self-employed person	RL-1 Commissions Paid to a Self Employed Person	No
O - Code RN	Benefits paid under a wage loss replacement plan	RL-1 Benefits Paid Under a Wage Loss Replacement Plan	No
O - Code RO	Benefits received by a shareholder	RL-1 Benefits Received by a Shareholder	No
O - Code RP	Benefits received by a partner	RL-1 Benefits Received by a Partner	No
O - Code RQ	Amounts allocated under a retirement compensation arrangement	RL-1 Amounts Allocated Under a Retirement Compensation Arrangement	No
O - Code RR	Payments for services rendered in Quebec by a person not resident in Canada	RL-1 Payments for Services Rendered in Quebec by a Person Not Resident in Canada	No
O - Code RS	Financial assistance	RL-1 Financial Assistance	No
O - Code RT	Other indemnities paid by the employer further to an industrial accident	RL-1 Other Indemnities Paid by the Employer Further to An Industrial Accident	No
O - Code RU	Educational assistance payments from a registered education savings plan (RESP)	RL-1 Accumulated Income Payments from a Registered Education Savings Plan	No
O - Code RV	Accumulated income payments from a registered education savings plan (RESP)	RL-1 Educational Assistance Payments from a Registered Education Savings Plan	No
O - Code RX	Subsidy to the apprentices	RL-1 Subsidy to the Apprentices	No
O - Code RZ	Amount derived from more than one source	Derived by the Oracle Fusion application	Yes This is the code used when more than one element feeds box O.
P	Contribution to a multi-employer insurance plan	RL-1 Contribution to a Multi-Employer Insurance Plan	No
Q	Deferred salary or wages (salary or wages that are tax-exempt and not included in the amount in box A or box R)	RL-1 Deferred Salary or Wages	No
R	Income paid to an Indian and situated on a reserve or premises	RL-1 Income Situated on a Reserve or Premises	No
S	Tips not included in box T	RL-1 Tips	No
T	Tips allocated by the employer	RL-1 Tips Allocated by the Employer	No
U	Amount deemed, under a phased retirement arrangement, to be income received from pensionable employment, on which an additional contribution to the QPP is calculated.	RL-1 Phased Retirement	No
V	Meals and lodging	RL-1 Meals and Lodging	No
W	Use of a motor vehicle for personal purposes	RL-1 Use of a Motor Vehicle for Personal Purposes	No
Other Info A-1	Employee benefit plan	RL-1 Employee Benefit Plan	No
Other Info A-2	Employee trust	RL-1 Employee Trust	No
Other Info A-3	Repayment of salary or wages	RL-1 Repayment of Salary or Wages	No
Other Info A-4	Chainsaw expenses	RL-1 Chainsaw Expenses	No
Other Info A-5	Brushcutter expenses	RL-1 Brushcutter Expenses	No
Other Info A-6	Remuneration received by a Québec sailor	RL-1 Remuneration Received by a Québec Sailor	No
Other Info A-7	Canadian Forces personnel and police deduction	RL-1 Canadian Forces Personnel and Police Deduction	No
Other Info A-9	Deduction for foreign specialists	RL-1 Deduction for Foreign Specialists	No
Other Info A-10	Deduction for foreign researchers	RL-1 Deduction for Foreign Researchers	No
Other Info A-11	Deduction for foreign researchers on a post-doctoral internship	RL-1 Deduction for Foreign Researchers on a Post Doctoral Internship	No
Other Info A-12	Deduction for foreign experts	RL-1 Deduction for Foreign Experts	No
Other Info A-13	Deduction for foreign professors	RL-1 Deduction for Foreign Professors	No
Other Info B-1	Canada Pension Plan (CPP) contribution	CPP Employee Withheld	Yes Note: If an employee is paid after the CPP Election Date on their tax calculation card, the CPP annual maximum contribution and CPP yearly maximum pensionable earnings are prorated based on the number of months in the year they were subject to CPP. If the employee contributed over this limit, the CPP Withheld is refunded and the CPP Taxable amount is adjusted to bring the year-to-date values in line with the prorated limits.
Other Info D-1	Retirement compensation arrangement	RL-1 Retirement Compensation Arrangements	No
Other Info D-2	Contribution for service before 1990: Contributor	RL-1 Contribution for Service Before 1990 Contributor	No
Other Info D-3	Contribution for service before 1990: Non-contributor	RL-1 Contribution for Service Before 1990 Non-Contributor	No
Other Info G-1	Taxable benefit in kind	RL-1 Taxable Benefit Paid in Kind	Yes
Other Info G-2	Pensionable earnings under the CPP	CPP Employee Taxable	Yes
Other Info K-1	Trips for medical services	RL-1 Trips for Medical Services	No
Other Info L-2	Volunteer: Compensation not included in boxes A and L	RL-1 Volunteer, Compensation Not Included in Boxes A And L	No
Other Info L-3	Tax-exempt allowance for expenses incurred in the course of duties	RL-1 Tax Exempt Allowance for Expenses Incurred in the Course of Duties	No
Other Info L-4	Benefit resulting from a debt contracted for the acquisition of investments	RL-1 Benefit Resulting from a Debt Contracted for the Acquisition of Investments	No
Other Info L-7	Benefit related to a security option at the time of death	RL-1 Benefit Related to a Security Option At the Time of Death	No
Other Info L-8	Election respecting security options	RL-1 Election Respecting Security Options	No
Other Info L-9	Security option deduction under section 725.2 of the Taxation Act	RL-1 Security Option Deduction Under Section 725.2 of the Taxation Act	No
Other Info L-10	Security option deduction under section 725.3 of the Taxation Act	RL-1 Security Option Deduction Under Section 725.3 of the Taxation Act	No
Other Info O-2	Deduction for patronage dividends	RL-1 Deduction for Patronage Dividends	No
Other Info O-3	Redemption of preferred shares	RL-1 Redemption of Preferred Shares	No
Other Info O-4	Repayment of wage loss replacement benefits	RL-1 Repayment of Wage Loss Replacement Benefits	No
Other Info O-5	Incentive Program to Retain Essential Workers Benefits	RL-1 Incentive Program to Retain Essential Workers Benefits	No
Other Info O-6	Canada emergency benefits (CERB or CESB)	RL-1 Canada Emergency Benefits	No
Other Info O-7	Canada recovery benefits (CRB. CRSB and CRCB)	RL-1 Canada Recovery Benefits	No
Other Info R-1	Employment income	RL-1 Box R Employment Income Adjustment	No
Other Info V-1	Tax-exempt benefit for board and lodging	RL-1 Tax Exempt Benefit for Board And Lodging	No
Other Info 201	Allowance for childcare expenses	RL-1 Allowance for Childcare Expenses	No
Other Info 211	Benefit related to previous employment	RL-1 Benefit Related to Previous Employment	No
Other Info 235	Premium paid to a private health services plan	RL-1 Premium Paid to a Private Health Services Plan	No