Chapter 6 - Federal Year End
Chapter 7 - Quebec Year End
Chapter 8 - Workers' Compensation and Provincial Agencies
T4 Boxes
RL-1 Boxes
100
The benefit an individual earns in a year in a registered pension plan or deferred profit sharing plan.
What is a pension adjustment?
100
This form summarizes Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, Québec income tax, contributions to the Health Services Fund, CNT levy, Compensation Tax, and contribution to Workforce Skills Development Recognition Fund.
What is Form RLZ-1.S-V?
100
The majority of the due dates for filing payroll statements to the workers' compensation agencies is at the end of this month of the following year.
What is February?
100
Salary and wages are reported in this box.
What is box 14?
100
Salaries and Wages.
What is Box A?
200
Benefit entitlement applies to this type of pension plan.
What is Defined benefit pension plan?
200
$25.00 per day to a maximum of $2,500 per slip.
What is the penalty for late filing of the Rl-1 slip?
200
These 2 provinces have their annual return due dates for workers' compensation in March.
What is Ontario and Québec?
200
Employee contributions to a registered pension plan.
What is box 20?
200
Employee Registered Pension Plan Contributions.
What is Box D?
300
(9 x benefit entitlement) - $600.00
What is the formula for a pension adjustment in a defined benefit pension plan?
300
More then 50 RL1 information slips.
When do employers have to file electronically?
300
Ontario Ministry of Finance
Who is the Employer Health Tax Annual Return form filed with?
300
Income Tax deducted. (Not Quebec tax)
What is box 22?
300
Quebec Income Tax Deducted.
What is Box E?
400
$2,552.22 for 2011 and $2,646.67 for 2012.
What is the maximum annual benefit entitlement for an employee for 2011 and 2012?
400
Internet service that will allow employers to do the following: View, print RQ statements File RQ source deductions make payments over the internet
What is Clic Revenue?
400
0.08%
What is the contribution rate for the CNT levy?
400
Union Dues.
What is box 44?
400
Employer contributions under a private health services plan.
What is Box A and J?
500
Subject to source deductions as they are received or enjoyed by the employee.
What is CRA's requirement with regards to taxable benefits?
500
This amount related to serverance pay/retiring allowances is reported on the T4 but not the RL-1 slip.
What is eligible retiring allowance?
500
1% of total worldwide payroll.
What is the Workforce Skills Recognition Development Fund rate?
500
Employer provided automobile non-cash taxable benefit.
What is box 14 and 34?
500
Employer provided non-cash automobile taxable benefit.
What is Box A and W?
M
e
n
u