Revenu Québec has released the 2025 Guide to Filing the RL-3 Slip (RL-3.G-V), which reports investment income including dividends, interest, and royalties from Canadian sources. The guide is valid for the 2025 taxation year and subsequent years.
The most significant change is the removal of supplementary information codes I-1 and I-2, which were used to distinguish capital gains dividends realized before or after June 25, 2024. This eliminates the date-specific reporting requirements introduced in response to the capital gains inclusion rate increase that was originally set to take effect June 25, 2024, but has been rolled back. Box I instructions have been simplified to report only the total amount of capital gains dividends without date-based breakdowns.
