How to File the RL1 Summary Online with Revenue Quebec (prior to 2024)

Hello everyone. Today we're going to look at how to file an RL1 summary online through the Revenue Quebec my account for businesses. It's also referred to as a QLIK Secure account. So the R01 summary is essentially a summary of the RL1 slips, which are the Quebec equivalent of the T4s. And while for the T4, CRA does not require that you have to submit a summary, Revenue Quebec does, mainly because there is an additional amount due at the end of the year relating to the Commission de Norme de Travail and this has to be paid along with the summary. So you have two choices in terms of doing the R01 summary. You can mail it in or you could submit it online. I always prefer to submit stuff online just because you get a confirmation that it's been submitted and there is no issue of stuff getting lost in the mail, which I put air quotes around. So let's look at how to complete the R01 summary before you begin. What you will need is an actual summary from your payroll program, however you do it. So some of you might be using QuickBooks Online or you might be using a third party software like WagePoint or, or you might have a spreadsheet. In all of those cases you should have the totals that will need to go onto the summary and we'll see exactly what those totals are. So let us begin. The first step is to log into your MY account for businesses.

And click on Access My Account. Here you are going to put in your code.

Continue and then enter your password.

And then of course they are going to mail you a code. So click on Continue.

And click on continue A.

This is going to take me to my home page interface where I can see all of my tax obligations and what needs to be done or not done. So the first step now is to go to the source deductions and contributions and here you will see return to be filed. There is the slip and the summary. With respect to the slip.

Your payroll provider, if you use a third party software, will probably do this on your behalf. QuickBooks Online, similarly, there will be a place where you can just simply submit it. Also with Desktop you can simply submit it directly through the software. And if you're doing it manually, you actually also have to submit an RL1 slip which you can do directly from here. And that will be a subject for another tutorial. So for now we're just going to do the RL summary with R01 summary, which basically includes all of the payments that you have made during the year for your salaries. So let's click on file.

Yes, that's fine. And you can say yes to this as well.

And it takes you to this page. It gives you some instructions on how this works. It's important to note that once you do this online, they will no longer mail you a paper copy of the form. Additionally, do not mail them a paper copy of the form as we are submitting it online. Finally, with respect to payment, you can use online payments, payment by pre authorized debit. This is generally restricted to a couple of bank accounts. You can pay in person or by mail. You can send a check. Or if you know none of this is that simple, you can wait for a notice of assessment and make payment. Then if you do wait, chances are there'll be a little bit of interest. But.

Sometimes it's worth the cost if you don't feel like going out and getting checks. Okay, so let's click on Start.

And we are going to go through several steps here where you will enter information and dollar amounts of deductions and sorts that have been paid, total salaries that have been paid, and at the end they will calculate what you owe based on the rates.

So you should have your R01 summary ready. I have that right here. And so I'm simply going to transpose the amounts from here onto the RL1 summary. So first let's go to go through the interview. Now what I'm going to be doing is the most basic variation of this, which will apply to the majority of small businesses. Those of you with a couple of employees, maybe you just pay yourself a salary or maybe you just pay yourself and a couple of employees. This is most likely how it will work. If you have something a little more technical, then you might want to speak to an accountant about it. So that's my little disclaimer. Okay, so let's go to the questions. Generally speaking, did you pay salaries and wages? You will not be eligible for credits. You'll say no. Are you a public sector employer? Chances are you are not. Are you an employer subject to the contribution related to labor standards? The answer to this is yes. And this is a commission du norme de travail, which almost every employer is required to contribute to. Does your business have branches outside Quebec? I'm going to say no. If it does, you would put in yes. Do you have associated employers? And this means that is there another company that you own more than 50% of that you control, essentially that also pays payroll? And this is important because those are combined for certain Purposes. So we're just going to click no.

This is important. For those of you who are in the primary and manufacturing sectors, you would enter your NAICS code. It gives you a list of codes and you will see if this applies to you. And the reason you would enter this is to.

Determine what your Quebec Health Services Fund rate is, the QHSF or the FSS in French. And it is reduced for corporations or businesses in the primary and manufacturing sectors. I'm going to leave this blank again because this does not apply to the majority of you. So now comes the first number, the total of the amounts in boxes A and Q, the RL1 subs. And here you will simply just go to your summary and that amount can be found here it is actually it says box 28.

On your summary. It might show up a little differently, but it is basically the total the gross salaries that you pay to your employees. So I am going to enter that 65,000.

And total the RL code amounts and the additional information section of the RL1 slips. This also generally doesn't apply, so I am going to leave that blank.

I have filed the R01 slips for this separate electronically and there was just one employee. So I'm going to put one over here. And you should have a transmitter number. If you don't, you can leave this blank. You'll get an error message, but it will still allow you to continue. I have one, so I am going to put that in.

So here it gives you a little message. You must complete the enter the total of RL1amounts in the additional information section of the RL1 slips. So let's put zero here because it wants a number. And then I'm going to actually take this out so you can see what the error message is. Continue.

Since you must provide your transmitter number, you can simply just say no. Usually this doesn't matter, so click on no.

Now you need to go ahead and see if any of these boxes need to be entered. So it automatically populates the amount that are eligible that are subject rather to the contribution to the Health Services Fund. This in this case is a full amount of the salary. In most cases it will be the full amount of your payroll. It is also the amount that is indicated on this.

Summary over here. So you'll see this is the total amount on box 28, which is subject to the Quebec Health Services Fund.

So let's go back.

And we'll enter 65,000. In fact, we just won't change it. Okay, so similarly, this line remuneration subject contribution related to labor standards relates to the amount that is set subject to the cnt, the commission de norm de travail. And the max per salary for any year is $91,000 for 2023. So if you, for example, have three salaries and one of them is $150,000, for example, you would only put the amount of 91,000 for that specific employee and add in the other ones up to 91,000 per employee.

So that's entered there.

So again, this is an exceptional case. If you do this is something you want to and you don't know about it, you would want to talk to your accountant about if you have a reduced rate on the cnt. This amount here represents the remuneration, such as the contribution to the Workforce Skills Development and Recognition Fund. And this represents 1% of your payroll. If your payroll exceeds a million dollars, you are either required to invest that amount in training or pay it to the government. So it's always better to invest that in training. This is something you should be aware of well before you reach the million dollars of payroll in anticipation of it so you can start investing in training programs for your employees. Let's click on continue.

Now you are required to enter the total QPP contributions box b of the R01 slips. So if we go to the summary, we'll see we are going to enter. And the boxes don't really correspond here it says box one, but really what they're asking for is the 393596. Just one. You got the employee portion and the employer portion. It is identical. So you would just put one of these amounts in here which relate to the employee. So you put 3939.35.96. You'll notice box B of the R01 slips. Anything on the R01 slips relates to the employee only and not the employer. When they want the employer amount, they specify that.

Box E is the total Quebec income tax withheld. So you can go to the summary and you can find that releve one Cas E here it says Cas B. So it does actually indicate the boxes 746670 and that is the total income tax withheld for Quebec.

Finally, if you have amounts on the RL2 slips in box D of the RL32 slips, then you would enter that in an exceptional case. That is something that falls outside of the scope of this video. Let's click on continue.

Now you enter the QPIP premiums. And here, as mentioned, they very specifically require you to Enter employee, employer. Both of these are available.

On the summary from your payroll provider. Alternatively, you would have calculated this on your spreadsheet and paid them and you would just take the total of those of the Quebec Parental Insurance Plan, also known as RQAP.

So here we have 321.10 and 449.80. So I'm going to enter those.

And then I'm going to continue.

So here this is a useful part of the form in that it tells you exactly how much you've already paid to Revenue Quebec. And so you can kind of work backwards in case you potentially paid too much or too little based on your calculations at the end of the year. This sometimes happens when you're doing it manually. It shouldn't happen when you're using a payroll provider. But again, mistakes do happen. So here.

Remittances of QPP contributions. And so you would again go here will see it's 16, 109.52.

Enter that.

And then remittances to the Health Services fund in the year. So in this case the health Services fund rate is incorrect. It should be 1.65%. Instead it's 2.3%. So in this case the remittances exceeded the actual amount payable. So this will result in a refund. So let's GO and enter 1495.

And Revenue Quebec calculates that automatically based on the GROSS Salary times 1.65% for 2023. Let's click on continue.

And you will see it gives you a summary of what the amounts are.

And in my case, as indicated.

There is an overpayment of 422.50.

On the health Services fund and the labor standards, the CNT, it is 0.06% of the gross salary, which is $339 in this case.

So when I deduct that from the overpayment, it is $383.50. Now, if your payroll is coming back to the training, if your payroll was over 2 million, you would have to contribute 1% less any training expenditures that you incurred during the year. And ideally you want to make sure that that is the full amount. So 1% of 202 million is 20,000. So you want to make sure you invest at least $20,000 in training for your employees.

So now we're going to click on submit.

And again it reminds you that it will no longer mail you a paper copy of the R01 summary. So you do have to keep to file this online in the future. If you ever really did need a copy of the paper summary, you could simply contact them, but there's no reason that you shouldn't be able to do this online. So I am going to click on yes. Next thing you want to do is print this.

Save it as a PDF on your computer just so you have a record of it having been done.

And then.

If you had a balance payable, there would also be an option to print a remittance slip and you could use this remittance slip, enclose a check and send it to the government for the amount payable. Alternatively, you could wait for the notice of assessment or you can go to a bank with the remittance slip and try and pay it there. I'm not sure how successful that will be, but it is an option.

So that concludes.

This tutorial on RL1 summaries. If you still have questions, do not hesitate to leave a comment. I will respond to you as soon as I can and I hope this was helpful. Please subscribe to my channel. I'll be making many more videos like this and you can always post a request. You can also visit my website at montrealFinancial CA, where I have lots and lots of resources that are for small business owners. Many of them are free and hopefully useful. My name is Veronica Akana. I'm a ca, cpa, CFA and I have been doing this for a very long time. So have a lovely day and I'll see you at the next video.