- the salary or wages and any other remuneration paid to an employee (including remuneration paid to an employee who is your spouse, or the spouse of a shareholder or of a member of a partnership);
- income other than a salary or wages (see RL-1 Slip – Box O);
- the commissions paid to a self-employed person (see Box O – Commissions Paid to a Self-Employed Person (Code: RM));
- fees or other amounts paid to a self-employed person, if Québec income tax was withheld from such amounts (see Box O – Fees for Services Rendered (Code: RD));
- amounts deducted at source from the above-mentioned types of remuneration; and
- any additional information.
You must report the salary or wages (or remuneration) on the RL-1 slip issued for the year in which the amount is paid to the individual.