The RL-1 (Relevé 1) is Quebec’s employment income slip. A Quebec employer issues it alongside the federal T4, not instead of it: you file a federal T1 using the T4 and a Quebec TP-1 with Revenu Québec using the RL-1. The RL-1 captures Quebec-specific deductions and benefits, such as QPP contributions and Quebec Parental Insurance Plan premiums, that the provincial return needs. Like most slips, it is due by the last day of February; the tax slips table lists the rest.
RL-1 boxes and what they mean
| Box | Description | Federal T4 equivalent | TP-1 line |
|---|---|---|---|
| A | Employment income | Box 14 | Line 101 |
| B | QPP contributions (employee) | Box 16 (CPP) | Line 248 |
| C | EI premiums | Box 18 (EI) | Line 249 |
| D | PRPP employer contributions | N/A | N/A |
| E | Quebec income tax withheld | Box 22 (federal tax) | Line 451 |
| F | Union dues | Box 44 | Line 214 |
| G | QPP pensionable earnings | Box 26 (CPP earnings) | N/A |
| H | QPIP premiums | No T4 equivalent | Line 250 |
| I | QPIP insurable earnings | No T4 equivalent | N/A |
| J | Employer dental contributions | No T4 equivalent | N/A |
| K | Tips | Special Quebec rules | Line 101 |
| L | Other taxable benefits (Quebec) | Box 40 | Line 101 |
| M | Commissions | Box 42 | Line 101 |
| N | Charitable donations deducted | Box 46 | N/A |
| P | Deferred profit sharing (DPSP) | Box 52 | N/A |
| Q | Pension adjustment | Box 52 | N/A |
| R | Housing value (clergy) | Box 30 | Line 101 |
| S | Volunteer firefighter allowance | No direct equivalent | N/A |
| T | RPP employer contributions | Box 50 | N/A |
| U | QPP contributions on self-employment | N/A | Schedule N |
| V | Benefits from employee benefit plan | N/A | N/A |
| W | Net commissions (self-employment) | No equivalent | N/A |
| O | Other income (code-based) | Various | Depends on code |
Box F is deducted on the Quebec return the same way T4 Box 44 is federally (see the union dues deduction). Box L follows Quebec’s rules for taxable benefits, which can differ from the federal rules (see Box O code RB below). Box Q works like the T4’s pension adjustment.
How the RL-1 differs from the T4
| Item | T4 (federal) | RL-1 (Quebec) |
|---|---|---|
| Pension plan | CPP (Box 16); Quebec employees have QPP in Box 17 | QPP (Box B) |
| Parental insurance | EI (Box 18), which includes the parental component outside Quebec | QPIP (Box H), separate from EI |
| EI premiums (Quebec) | Box 18, at the rate set for Quebec | Box C |
| Employer dental/health benefits | Box 40 | May appear in Box J or L |
| Charitable donations | Box 46 | Box N |
Quebec workers contribute to the Quebec Pension Plan instead of the CPP, at a rate set by Quebec; the federal plan’s rates and ceilings are on the CPP contribution rates page. Quebec employees pay EI premiums for regular benefits and separate QPIP premiums for maternity, paternity, parental and adoption benefits, which QPIP, Quebec’s parental insurance plan, explains in full.
Box O codes
| RL-1 Box O code | Description |
|---|---|
| RB | Group sickness or accident insurance premiums (the employer portion is taxable in Quebec) |
| RA | RPP employer contributions |
| RZ | Research grants net of expenses |
| RR | Fees for research |
| RE | Emergency services volunteer allowance |
| RC | Royalties |
| RF | Amounts received from a deferred profit-sharing plan |
| RG | Income from a profit-sharing plan |
Filing the TP-1 with your RL-1
Quebec residents file two returns:
| Return | Slip used | Filed with | Deadline |
|---|---|---|---|
| Federal T1 | T4 | CRA | April 30 (or June 15 if self-employed) |
| Quebec TP-1 | RL-1 | Revenu Québec | April 30 |
Quebec-certified tax software prepares both returns from the same inputs. Entering both the T4 and the RL-1 lets the provincial calculation use the Quebec-specific amounts (QPIP, QPP and taxable benefits unique to Quebec). Quebec also has its own versions of other slips: the RL-2 for pension and other income, the RL-3 for investment income and the RL-8 for tuition, which pair with the federal T4A, T5 and T2202.