Chp 6 - Year-End - Quebec

Question 1

Are CNESST premiums included in the RQ source deductions reconciliations?

Answer 1

No

Question 2

What is the RLZ-1.S-V?

Answer 2

Summary of Source Deductions & Employer Contributions

Question 3

Are EI insurable earning reported on the RL-1?

Answer 3

No

Question 4

Are EI premiums reported on the RL-1?

Answer 4

Yes

Question 5

Is federal income reported on the RL-1?

Answer 5

No

Question 6

Is the PA reported on the RL-1?

Answer 6

No

Question 7

What do you write in Box G, QPP pensionable earnings if there weren’t any?

Answer 7

0.00

Question 8

What do you write in Box I, QPIP insurable earnings if there weren’t any?

Answer 8

0.00

Question 9

What box is used to report income that can’t be reported elsewhere on the RL-1?

Answer 9

Box O

Question 10

What code is used to amend a previously submitted RL-1?

Answer 10

Code A

Question 11

Quebec employers with payroll over $2 mil must contribute to what fund?

Answer 11

Workforce Skills Development & Recognition Fund

Question 12

What are the options for employers who have to contribute to the Workforce Skills Development & Recognition Fund?

Answer 12

• invest 1% of their payroll in employee training
  OR
• pay a 1% tax to the government

Question 13

If employers spend over 1% in employee training, can the balance be carried forward for the Workforce Skills Development & Recognition Fund?

Answer 13

Yes

Question 14

What is the RQ penalty for not filing the RLZ-1.S-.V?

Answer 14

$25 a day to a maximum of $2,500 per slip