RL-1 slip
The RL-1 is the Québec equivalent of the T4, reporting employment income and Québec withholdings to Revenu Québec.
Last reviewed:
Key facts
| Category | Payroll |
|---|---|
| Also known as | Relevé 1 |
| Issued by | The employer, to the employee and Revenu Québec |
| Deadline | The last day of February following the calendar year |
| Reports | Québec employment income, provincial tax withheld, QPP, QPIP and Québec-specific benefits |
| Filed alongside | The T4, which reports the federal side |
| Authority | Revenu Québec |
What it means in practice
Every Québec employer issues an RL-1 alongside the federal T4, on the same last-day-of-February deadline. The two slips do not carry identical figures. Québec treats several benefits differently from the federal system — private health insurance premiums paid by an employer are a taxable benefit in Québec but not federally — so the income boxes routinely differ. Employees enter the RL-1 on their TP-1 and the T4 on their T1; using one slip for both returns produces an assessment mismatch.
Why the two slips do not match
A Québec employee receives two slips for one job, and the income boxes are not always identical. Québec treats some benefits differently from the federal system — private health insurance premiums paid by an employer are a taxable benefit in Québec but not federally, which alone makes the Relevé 1 employment income higher. The deduction lines differ too. QPP replaces CPP, QPIP has no federal equivalent, and provincial income tax withheld appears only on the Relevé 1. Because the slips are filed with different authorities, an amendment to one does not correct the other. Both need to be reissued when an error affects both, and correcting only the federal slip is a routine oversight.
FAQ
Why is my Relevé 1 income higher than my T4?
I moved to Québec mid-year. Which slips do I get?
Need this applied to your situation?
A definition only gets you so far. Talk to a Montréal CPA about what this means for your return — in English or French.