Parental Insurance Benefits

For residents of Quebec, maternity, parental, paternity, and adoption benefits are paid through the Québec Parental Insurance Plan (QPIP), not the federal Employment Insurance (EI) program. However, these benefits are taxable and must be reported on both your federal (T1) and Quebec provincial (TP-1) tax returns. The Relevé 6 (RL-6) is a tax slip issued by Retraite Québec to report taxable benefits received from the Quebec Parental Insurance Plan (QPIP). It is similar to the federal T4E slip, which reports Employment Insurance (EI) benefits. Both slips provide the information needed to complete federal and provincial income tax returns.

A RL-6 slip typically includes the following:

• Box A – Maternity, paternity, parental, and adoption benefits: Indicates the total amount of QPIP benefits received during the year. Report this amount on Line 110 of the Quebec TP-1 return and Line 11905 of the federal T1 return.
• Box D – Repayment of benefits: Shows the amount of QPIP benefits repaid if any overpayment occurred. Enter this amount on Line 246 of the Quebec return and Line 23000 of the federal return.
• Box G – Quebec income tax withheld at source: Displays the amount of Quebec provincial income tax deducted from the benefits. Report this on Line 451 of the Quebec return.

Example – Relevé 6 (RL-6) Quebec Parental Insurance Plan (QPIP) Benefits
Relevé 6 (RL-6) – QPIP Benefits Statement for 2024
Box A – QPIP Benefits: $12,500	Box D – Repayment of Benefits: $800
Box G – Quebec Tax Withheld: $1,250

Box	Description	Amount	Quebec TP-1 Line	Federal T1 Line
A	Maternity, paternity, parental, and adoption benefits	$12,500	Line 110	Line 11905
D	Repayment of benefits (overpayment)	$800	Line 246	Line 23000
G	Quebec income tax withheld at source	$1,250	Line 451	Not applicable

Feature	Federal (T1 Return)	Quebec Provincial (TP-1 Return)
Tax Slip	T4E Slip: Issued by the Canada Revenue Agency (CRA), detailing total benefits received.	RL-6 Slip: Issued by the Ministère du Travail, de l’Emploi et de la Solidarité sociale (MESS), detailing total benefits paid and provincial tax withheld.
Benefits Line	Line 11905: Enter total QPIP benefits from Box 36 of your T4E slip. These are already included in Line 11900, so do not add again.	Line 110: Enter total QPIP benefits from Box A of your RL-6 slip.
Tax Deducted Line	Line 43700: Report total income tax deducted from your T4E slip, along with other federal tax deducted from other slips.	Line 451: Report Quebec income tax withheld from your RL-6 slip.
Premiums	Quebec residents pay a lower federal EI premium rate and a separate QPIP premium.	Quebec residents pay a specific QPIP premium to Revenu Québec.
Considerations	Total QPIP benefits are included in your total income for federal tax purposes.	QPIP benefits are included in your total income for provincial tax purposes.