Statement 1 (RL-1)

Statement 1 (RL-1) is the year-end document that an employer in Quebec provides to each employee and to Revenu Québec. It is the provincial equivalent of the federal T4 form: it summarizes the wages paid and the amounts withheld for Quebec (income tax, Quebec Pension Plan, parental insurance) during the year.

At a glance

A provincial document in Quebec (at the federal level, the equivalent is called the T4)
Summarizes your salary and the amounts withheld for Quebec (tax, QPP = Quebec Pension Plan, parental insurance)
Submitted to the employee and Revenu Québec no later than the last day of February
It must say exactly the same thing as that same employee’s T4 form
It includes Quebec-specific deductions such as the QPP and the QPIP, which are not reported in the same way on the federal T4 form

Why it matters

Think of the T4 and RL-1 as two pay stubs for the same employee: one for the federal government, one for the Quebec government. Employees use them to file their taxes, and they must show exactly the same information. A discrepancy between the two delays the employee’s tax return and may trigger a notice of assessment (a letter from the tax authorities correcting the figures). The T4 form covers federal taxes, while RL-1 details Quebec tax withholdings such as the QPP and the QPIP. The filing deadline for the 2025 tax year is March 2, 2026.

A concrete example: for a salary of $50,000, RL-1 details the Quebec income tax withheld, the QPP contribution (approximately $2,930), and the QPIP contribution (approximately $215, at 0.430%). The preparation of the statement is governed by Revenu Québec. Bankeo provides you with a vetted accountant or CPA for free who will prepare your T4s and RL-1s accurately and on time, at no cost, and we’ll be there for you every step of the way.

Frequently asked questions

What exactly is RL-1, in simple terms?

This is the year-end document that summarizes, for Quebec, an employee’s salary and the amounts withheld from their pay (taxes, pension plan, parental insurance). Employees use it to file their taxes.

What’s the difference between the T4 and RL-1?

Form T4 is federal (for the CRA, the Canada Revenue Agency); RL-1 is provincial (for Revenu Québec). A Quebec employer issues both forms for each employee, and the two must match.

Who files my RL-1 forms on time?

An accountant prepares your T4s and RL-1 slips, reconciles them, and submits them on time (filing deadline for the 2025 tax year: March 2, 2026). Bankeo connects you with a vetted accountant or CPA at no cost to you, and we’re here to support you every step of the way.