Relief 1 (RL-1);

The Relevé 1 (RL-1) is the year-end document that a Quebec employer provides to each employee and to Revenu Québec. It is the provincial version of the federal T4: it summarizes the salary paid and the amounts withheld for Quebec (income tax, Quebec Pension Plan, parental insurance) during the year.

Brief

Quebec provincial document (federally, the equivalent is called a T4)
Summarizes the salary and amounts deducted for Quebec (tax, CNSS = Social Security, parental insurance)
Submitted to the employee and to Revenu Québec no later than the last day of February
Must say exactly the same thing as the T4 of the same employee

Why does this matter?

Think of the T4 and Relevé 1 slips as two payslips for the same employee: one for the federal government, one for the Quebec government. The employee uses them to file their taxes, and they must show exactly the same information. A discrepancy between the two delays their return and can trigger a tax assessment (a letter from the tax authorities correcting the figures). The deadline for 2025 is March 2, 2026. Bankeo provides you with a free, verified accountant/CPA who will produce your T4 and Relevé 1 slips accurately and on time, at no cost, and we'll be there to support you every step of the way.

Frequently asked questions

What exactly is Statement 1?

This is the year-end document that summarizes, for Quebec, an employee's salary and the amounts deducted from their pay (tax, pension plan, parental insurance). The employee uses it to file their taxes.

What is the difference between the T4 and the Statement 1?

The T4 is federal (for the IRS, the Revenue Agency of the Canada ); the Relevé 1 is provincial (for Revenu Québec). A Quebec employer issues both for each employee, and the two must match.

Who produces my Statement 1 slips on time?

An accountant prepares your T4 and Relevé 1 slips, reconciles them, and submits them on time (deadline for 2025: March 2, 2026). Bankeo provides you with a verified accountant/CPA free of charge, and we remain at your side throughout the process.