RL-1 slip (Relevé 1)
The RL-1 (Relevé 1) is Quebec's year-end slip for employment income and deductions. Employers with Quebec staff issue it in addition to the federal T4.
Also called: RL-1, Relevé 1, Quebec T4, Employment and Other Income slip
What RL-1 slip (Relevé 1) means
The RL-1, or Relevé 1, is the Quebec tax slip for employment income. It does for Quebec income tax what the T4 does for federal income tax: it reports what you paid an employee in the calendar year and what you deducted for Quebec.
Quebec runs its own personal income tax system through Revenu Québec, so Quebec taxpayers file two returns, one federal and one provincial. For employees in Quebec, the employer gives two slips: a T4 for the Canada Revenue Agency (CRA) and an RL-1 for Revenu Québec.
If all your employees work outside Quebec, you will not need RL-1 slips. If even one works in Quebec, you probably will.
How it works
The RL-1 covers the Quebec side of payroll: employment income, Quebec income tax withheld, Quebec Pension Plan (QPP) contributions and other Quebec amounts. Some amounts can differ from the T4, because Quebec tax rules do not always match federal ones.
You prepare one RL-1 for each employee who worked in Quebec, and file them with Revenu Québec together with a summary. The deadline, filing method and penalty rules are set by Revenu Québec, not the CRA, so read Revenu Québec's current employer guide each year rather than assuming they match the T4.
Most payroll software that handles Quebec produces RL-1 slips at the same time as T4s. Check that your software is set up with a Quebec employer account and that each Quebec employee is coded to Quebec, so the right deductions are taken all year.
A common mistake for employers outside Quebec is to hire someone who works from Quebec and run them through payroll like everyone else. Check where the employee works before the first pay, so you set up the right pension plan, EI rate and slips from the start.
Is it the same in every province?
The RL-1 applies only to Quebec. Employers in every other province and territory report employment income on the federal T4 alone. Quebec employees receive both a T4 and an RL-1.
Example: A Gatineau shop's first year end
Anika runs a 6-person design studio in Gatineau, Quebec. Her payroll software is set up for Quebec, so in January 2027 it produces a T4 and an RL-1 for each employee for 2026.
She files the T4 return with the CRA and the RL-1 slips with Revenu Québec, then gives each employee both slips so they can file their federal and Quebec tax returns. Before filing, she checks Revenu Québec's guide for that year's deadline and filing rules.
Payroll in the Staffkin HR Suite
The Staffkin HR Suite includes a payroll module. Book a demo to see whether it fits the way you run payroll.
Book a demoFree tools and guides for this
Questions about RL-1 slip (Relevé 1)
What is an RL-1 slip?
It is Quebec's tax slip for employment income, issued by employers to employees who work in Quebec. It reports income and Quebec deductions for Revenu Québec, alongside the federal T4.
Do Quebec employees get both a T4 and an RL-1?
Yes. The T4 is for the federal tax return and the RL-1 is for the Quebec tax return.
Who do I file RL-1 slips with?
Revenu Québec, not the CRA. Check Revenu Québec's employer guide for the current deadline and filing method.
Related terms
Official sources
General information for Canadian employers, not legal advice. Rules differ by province and territory and change over time, so check with your provincial employment standards office (or the federal Labour Program if you are federally regulated) before you rely on it. See employment standards by province.
Checked against official sources on 4 November 2026.