THE DEFINITIVE GUIDE TO:

Understanding Your 2020 Canadian RL-1 Tax Slip

This interactive reference will help guide you through, and explain, the information that goes into the creation of your annual RL-1 slip.
RL-1 Form: EnglishRL-1 Form: French
What You Need To Know
Annually, every Canadian employee receives a copy of a T4, T4A, or RL-1 form, provided by their employer. These forms are produced with the purpose to calculate and report annual personal tax amounts required for filing taxes with the Canadian government. The information presented on these forms is a summary of the accumulated labour and payment information for an individual employee over the last 12 month span.
How To Use This Guide:
• Select the appropriate tax slip below.
• Hover over the input boxes within the form to reveal its description.
• Review and compare your tax slip information with the sample.
Other Tax Slips:
T4 Tax SlipT4A Tax Slip
What do all those boxes on your RL-1 Tax Slip mean?
*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
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.

Relevé

1

Revenus d'emploi et revenus divers

Annee

2020

Code du releve

N'du dernier releve trasmis

RL-1 (2019-10)

149000014

A - Revenus d'emploi

B - Cotisation au RRQ

C - Cotisation à l'assurance emploi

D - Cotisation à un RPA

E - impôt du Quebec retenu

F - Cotisation Syndicate

G - Salaire admissible au RRQ

H - Cotisation au RQAP

I - Salaire admissible au RQAP

J - Régime prive d'ass, maladie

K - Voyages (région éloignée)

L - Autres avantages

M - Commissions

N - Dons de bienfaisance

O - Autres revenus

P - Régime d'ass interentreprises

Q - Salaires différés

R - Revenu (situé) dans une réserve

S - Pourboires reçus

T - Pourboires attribués

U - Retraite progressive

V - Nourriture et logement

W - Véhicule à moteur

Code (case O)

Renseignements
complémentaires

Numero d'assurance sociale du particulier

Numéro de référence (facultatif)

Nom et adresse de l'employeur ou du payeur

Nom de famille, prénom et adresse du particulier

A Description of Each Box in a RL-1 Tax Slip | Une description de chaque case dans un feuillet d’impôt RL-1
A
Employment income before source deductions (line 101).

B
Québec Pension Plan (QPP) contribution (line 98).

C
Employment Insurance premium.

D
Registered pension plan (RPP) contribution (line 205).

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

F
Union dues (line 397.1).

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

H
Québec parental insurance plan (QPIP) premium (line 97).

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

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

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

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

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

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

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

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

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.
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.

L
Other benefits.

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

V
Meals and lodging.

W
Use of a motor vehicle for personal purposesBoxes Under Additional Information (Renseignements complémentaires)

A-1
Employee benefit plan.

A-2
Employee trust.

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

A-4
Chainsaw expenses.

A-5
Brushcutter expenses.

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

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

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

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

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

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

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

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

A-14
Exemption rate

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

D-1
Retirement compensation arrangement (line 207.

D-2
Contribution for service before 1990: Contributor

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

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

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

K-1
Trips for medical services.

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

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

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

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

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

L-8
Election respecting security options

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

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

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

O-3
Redemption of preferred shares.

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

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

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

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

200
Currency used.

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

211
Benefit related to previous employment.

235
Premium paid to a private health services planRefer to the instructions for line 381 in the guide to the income tax return.