The RL-1 can be a little overwhelming. This guide will help you know what you need and where you can gather it to hopefully make it a bit easier to complete.
If you need to know how to complete your T4, T4A or RL-1 forms (minus the summary) please go HERE
To complete your RL-1 Company summary your Statement of Account from RQ:
You should receive a RL2-1.S.V in December from Rev QC. It will not include November and December remitted amounts, so please keep this paper and fill in missing amounts once you have all amounts remitted by your remittance due date in Jan. We recommend you do this early if possible.
If you don’t receive this in the mail you can find in your Revenue QC account under “View Statement of Account/ View Payments”
Now here’s how to fill the summary out:
- Quebec Transmitter number- this is given to you by RQ to be able to file your XML slips electronically.
- NEQ- This is your QC business number. If you don’t have one you can register for one HERE
- XML Initial SLip Number- this is provided to you by RQ. If you do not have it please contact them directly.
- Proprietor SIN- some corps require this, please click on the "i" to see if you are required to enter this or what to enter if not.
- Total Remitted YTD- this is the total amount from the RL2-1.S.V from the beginning. This is the total amount RQ reports receiving from you.
- HSF YTD Remitted- We prefill this amount based on what you should have paid according to your total RL-1 employee slips. If your annual payroll is between $1million and $5 million (or over $5 million) your rate will have varied from what you paid during the year. You will have an amount owing. It will be included in the Amount Owed line
- **For 2018 some companies are eligible for a reduced HSF rate over the year. You will see this question here:if you are eligible, you must check the box, fill out and print the MRQ form. Enter the rate from box 92 of the form where is says HSF rate and your amount will be recalculated on your RL-1 Summary PDF. Please be sure to submit your form from above WITH your RL-1 Summary to MRQ.
- Remuneration subject to CNT contribution- Use this form HERE to get this number
- Payroll Amount (WSDRF)- The basic guide is HERE Only enter an amount here if your total payroll is over $2million. If it is under $2 million enter 0.00.
- Eligible training expenditures (WSDRF)- If you have kept good records of your training expenses you can deduct them from the WSDRF amount owed. Only enter an amount here if you also entered an amount other than 0.00 in Step 7. Please use the guide HERE to see what you can include. Add them up and enter the number here. You can also carry forward unused amounts per the instructions in this guide.
That's it, make sure you hit the TAB key and we will prepopulate totalled/calculated amounts.
*NOTE RQ requires payment on amounts owing for HSF, CNT and WSDRF by your RL-1 filing deadline. But any other tax amounts owed are due with your December remittance. So, please fill in your RL-1 forms right away and send payment to RQ to avoid late penalties. You will need to make any payments on amounts owing manually.
**If you are having trouble submitting your XML file please check your Quebec Business Number in your company settings under OPTIONAL FIELDS. This is your source deductions (RS) identification number, not your NEQ number.
*This guide may be subject to change without notice