The RL-1, also known as Relevé 1, is a year-end tax form that reports the earnings and statutory deductions of a Québec employee in a tax year. It includes salary, wages, commission, taxable benefits or company contributions, and any other remuneration you give to your Québec employees. It also includes the required Quebec deductions.
You'll need to:
Create an RL-1 for each of your Québec employees.
Submit the RL-1 to Revenu Québec.
Send a copy of the RL-1 to your employee.
Your employees will need their RL-1 slips when they file their tax returns.
Before you submit
Revenu Québec provides guides to help you file your RL-1 return.
You'll need to submit your RL-1 XML file to Revenu Québec. We create an XML file of all your RL-1 slips and additional company information Revenu Québec needs to calculate your RL-1 summary. If you submit the XML file online, you will not need to submit an RL-1 summary.
Create RL-1 forms
To create a new RL-1 form:
From Submissions, select Québec Tax Forms, then New RL-1 Form.
Select which type of RL-1 form you want to prepare from the options below, then select Next.
Generate and file your RL-1
Select this option to create a new RL-1 form as an XML file, and RL-1 slips as a PDF file. You can submit the XML file to Revenu Québec online and print or email the slips to your employees.
Select the Tax year and choose which employees you want to include.
Move your employees into the box labelled Employees included in RL-1 form as required.
You can search an employee's name to find them in the Employees not included in RL-1 form box.
Check and update your company and employee details as required, before you generate your new RL-1 form.
Amend or cancel a filed RL-1
Select this option to create a new RL-1 form as an XML file, labelled 'amended' or 'cancelled'. This also creates RL-1 slips in a PDF file. You can submit an amended or cancelled form to Revenu Québec to correct any previous submissions you've made.
Select the tax year and choose which employees you want to include.
Choose a Report Type to label the RL-1 as amended or cancelled.
Print RL-1 slips only
Select this option to create draft RL-1 slips in a PDF file. This only creates RL-1 slips to print or send to your employees, and an RL-1 totals report for your records.
Submit your RL-1 forms to Revenu Québec
When your RL-1 forms have generated, download the XML file and upload it to the Revenu Québec website. The XML file contains all of your RL-1 slips and additional company information that Revenu Québec needs to calculate your RL-1 summary.
Submitting the XML file online means you do not need to submit an RL-1 summary separately. Read about filing RL slips online.
Download the RL-1 slips PDF file so you can print or send the slips to your employees. You can also download the RL-1 totals report to see the total of the RL-1 slips you've created.
The deadline for filing your RL-1 slips and distributing them to employees and beneficiaries is the last day of February following the year covered by the slips. For example, for 2021 information, the deadline is the last day of February 2022.
After you've submitted
When you've uploaded your RL-1 XML file to the Revenu Québec website, send the correct RL-1 slip to each of your employees by the end of February.
Keep adequate records
Make sure you keep either digital or paper slips for 6 years after the year they apply to. For example, you must keep slips from the 2021 tax year until 2028.
If you file your slips late, you must keep the slips for 6 years after you filed them. For example, if you file your 2021 slips in 2022, you must keep them until 2029.