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. |
