If I live in Quebec, do I need both a T4 and an RL-1?

Yes. Quebec residents file two tax returns: the federal T1 return (using the T4) and the Quebec TP-1 return (using the RL-1). The T4 and RL-1 contain similar income figures but are not identical. Some amounts in the RL-1 have no T4 equivalent (QPIP premiums, QPP contributions), and some T4 boxes have no RL-1 equivalent. Both slips are required to complete your full annual tax filing in Quebec.

How are Quebec''s QPP and QPIP deductions different from CPP and EI on the T4?

Quebec employees contribute to QPP (Quebec Pension Plan) instead of CPP — shown in RL-1 Box B (QPP contributions) vs T4 Box 16 (CPP contributions). QPP and CPP contribution rates are comparable. Quebec employees also pay QPIP (Quebec Parental Insurance Plan) premiums, shown in RL-1 Box H — a Quebec-specific levy for parental leave benefits. QPIP replaces the federal EI parental/maternity component for Quebec residents, at a higher benefit rate. EI premiums are still deducted (but at a reduced Quebec rate) for non-parental EI coverage.

Box O on the RL-1 is "Other income" — it covers amounts that don''t fit standard boxes and is accompanied by a two-letter code explaining the specific type. Common Box O codes: RZ (net research grants), RR (fees for research), RA (RPP employer contributions), RB (group sickness/disability insurance), RE (emergency volunteer allowance), and RC (royalties). Each Box O code maps to a different line on the TP-1 provincial return. If you receive a Box O amount, look up the code in the Revenu Québec RL-1 guide to determine where to report it.

Do I file a TP-1 if I moved out of Quebec during the year?

If you were a Quebec resident on December 31, you file a TP-1 for the full year. If you left Quebec before December 31 (and were not a Quebec resident on Dec 31), your Quebec income for the period of Quebec residency is still subject to Quebec tax — but you file the TP-1 as a part-year resident. Your RL-1 from a Quebec employer covers income earned while Quebec-based. You will also file a federal T1 based on your December 31 province of residence (the new province).

Where do I get help with my RL-1?

Revenu Québec publishes a detailed guide to the RL-1 (RL-1.G) available at revenuquebec.ca. Your tax software (TurboTax, H&R Block, UFile, ImpôtExpert) has specific RL-1 input fields for Quebec residents. Entering the RL-1 alongside the T4 ensures the correct separation between federal and provincial tax calculations. Revenu Québec also has a filing assistance line at 1-800-267-6299.

What Is an RL-1 Slip in Quebec?

Q: What is an RL-1 slip in Quebec?

The RL-1 (Relevé 1) is Quebec''s provincial equivalent of the federal T4. Quebec employers must issue both a T4 (for federal tax) and an RL-1 (for Quebec provincial tax) to employees. The RL-1 covers employment income and deductions used to calculate Quebec provincial income tax (TP-1 return). The RL-1 may also include amounts unique to Quebec — such as QPIP (Quebec Parental Insurance Plan) premiums, Quebec Pension Plan contributions, and certain employer benefits taxable in Quebec but not federally.

Short Answer

The RL-1 is Quebec’s provincial employment income slip — issued alongside the federal T4. Quebec residents file both a T1 (federal) using the T4 and a TP-1 (provincial) using the RL-1. The RL-1 captures Quebec-specific deductions like QPP contributions and QPIP premiums that do not appear on a standard federal T4.

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	—
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)	—
H	QPIP premiums	No T4 equivalent	Line 250
I	QPIP insurable earnings	No T4 equivalent	—
J	Employer dental contributions	No T4 equivalent	—
K	Tips	Special Quebec rules	Line 101
L	Other taxable benefits (Quebec)	Box 40 (taxable benefits)	Line 101
M	Commissions	Box 42	Line 101
N	Charitable donations deducted	Box 46	—
P	Deferred profit sharing (DPSP)	Box 52	—
Q	Pension adjustment	Box 52	—
R	Housing value (clergy)	Box 30	Line 101
S	Volunteer firefighter allowance	No direct equivalent	—
T	RPP employer contributions	Box 50	—
U	QPP contributions on self-employment	—	Schedule N
V	Benefits from employee benefit plan	—	—
W	Net commissions (self-employment)	No equivalent	—
O	Other income (code-based)	Various	Depends on code

Key Differences: RL-1 vs T4

Item	T4 (Federal)	RL-1 (Quebec)
Pension plan	CPP (Box 16)	QPP (Box B) — slightly different calculation
Parental insurance	EI (Box 18) — includes parental component	QPIP (Box H) — separate from EI
EI premiums (Quebec)	Reduced rate vs rest of Canada	Still shown on T4 Box 18 (Quebec-reduced rate)
Employer dental/health benefits	Box 40 taxable benefits	May appear in Box J or L
Charitable donations	Box 46	Box N

QPP vs CPP: Quebec-Specific Pension Contributions

Feature	CPP (all other provinces)	QPP (Quebec)
2025 employee contribution rate	5.95%	6.40%
Enhanced (CPP2/QPP2) rate	4.00%	4.00%
Maximum pensionable earnings (first ceiling)	$68,500	$68,500
Maximum employee contribution (base)	~$3,867	~$4,160
Portability with CPP	✅ Fully portable	✅ Fully portable

Quebec workers contribute slightly more to QPP per dollar earned compared to CPP in other provinces.

QPIP: Quebec’s Parental Insurance Premium

Feature	Federal EI (parental component)	QPIP
Who administers	Service Canada	Revenu Québec
2025 employee premium rate	1.049% (Quebec reduced)	0.497%
What it insures	Regular EI only (parental EI sent to QPIP)	Maternity, paternity, parental, adoption
Benefit rate	55–33% of insurable earnings	70–75%
Extended to self-employed	No	Yes

Quebec employees pay both EI premiums (for regular/non-parental coverage) and QPIP premiums (for parental benefits). The combined load is slightly higher than standard EI elsewhere, but QPIP benefits are materially more generous for parental leave.

Box O Codes: The Most Common

RL-1 Box O Code	Description
RB	Group sickness or accident insurance premiums — employer portion is taxable in Quebec
RA	RRSP employer contributions (if not already in Box A)
RZ	Research grants net of expenses
RE	Emergency volunteer allowance
RC	Royalties
RE	Emergency services volunteer income
RF	Amounts received from a deferred profit-sharing plan
RG	Income from a profit-sharing plan

Filing the TP-1 Using 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 tax software handles both returns simultaneously using the same inputs. Enter both your T4 and RL-1 to ensure the provincial calculations use the correct Quebec-specific amounts (QPIP, QPP, taxable benefits unique to Quebec).

Bottom Line

The RL-1 is the Quebec provincial employment slip that works alongside the federal T4 — not instead of it. Quebec residents file both returns annually using the respective slips. Key Quebec-specific items are QPP contributions (Box B), QPIP premiums (Box H), and certain employer benefits taxable provincially in Quebec that may differ from the federal treatment. Use Quebec-specific tax software (or the francophone versions of major tax programs) to handle the TP-1 filing correctly alongside your T1.

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