Revenu Québec has released the 2025 Guide to Filing the RL-1 Slip (RL-1.G-V) for reporting employment and other income. The guide covers tax year 2025 and accounts for legislative changes through October 31, 2025.
The most significant changes for 2025 relate to security option reporting following the federal announcement deferring the increase to the capital gains inclusion rate. Additional information codes L-11, L-12, and L-13, which were used to report security option deductions for stock options granted after June 24, 2024, have been removed entirely. The descriptions for codes L-9 and L-10 have been simplified to remove date-specific references to benefits granted before or after June 25, 2024.
Revenu Québec’s 2025 Guide to Filing the RL-1 Slip can be found here.
