You must generally file your RL slips and the RL-1 summary with us by the last day of February of the year following the year covered by the slips.

You must file the RL-1 summary in the prescribed form....Filing methods the online services in My Account for businesses; software you purchased or developed; the fillable PDF version of the form (RLZ-1. S-V); the paper form (either the form we mail to you each year or the form you order in My Account for businesses).

Purpose of the RL-1 summary You use the RL-1 summary to compare the source deductions of income tax, Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums and the contribution to the health services fund with the duties you reported for the year.

RL slips are official receipts that you receive annually. They are used to determine the amount of your income and the deductions and tax credits you can claim for a taxation year.

You file the RL-1 slip to report: the salary or wages and any other remuneration paid to a current employee and, in certain cases, to a former or future employee; the taxable benefits granted to an individual who receives them as a shareholder or as a member of a partnership (also referred to as a partner);

To file, you can use: the online services in My Account for businesses; software you purchased or developed; the fillable PDF version of the form (RLZ-1. S-V); the paper form (either the form we mail to you each year or the form you order in My Account for businesses).

Filing RL-1 slips with Revenu Québec If you are filing fewer than 51 RL-1 slips, you can send them to us: online using software authorized by Revenu Québec (in an XML file); online using the services in My Account for businesses; or. by mail, on paper (in which case, send us only copy 1 of each slip).