If you received benefits or financial assistance from the Ministère de l'Emploi et de la Solidarité sociale (MESS), the Commission des normes, de l’équité, de la santé et de la sécurité au travail (CNESST) or the Société de l'assurance automobile du Québec (SAAQ) in 2017, you’ll be issued a Relevé 5 (RL-5) slip to summarize the amounts you received. These amounts can include:
- Social assistance payments
- Worker’s compensation
- Income replacement indemnities
- Other forms of financial assistance, besides social assistance
- Amounts and allowances for childcare
- Other income you received for work suspensions, an act of good citizenship, being the victim of a crime, or a program for income replacement assistance
Your RL-5 is also used to report any reimbursements of social assistance payments and adjustments for the indemnities you received. It’s similar to the federal T5007: Statement of benefits, which shows your workers’ compensation benefits and social assistance payments for the year.
Are the amounts reported on my RL-5 slip taxable?
No. The amounts shown on your RL-5 slip aren’t taxable, but you still need to include them in your net income to make sure your benefits are properly calculated.
Where do I claim this?
Follow these steps in H&R Block’s 2017 tax software:
- On the QUICK ENTRY tab, click the QUICK SLIP icon. You’ll find yourself here:
- Type RL-5 or relevé 5 in the search field and either click the highlighted selection or press Enter to continue.
- When you arrive at the page for your RL-5, enter your information into the tax software.
Where can I learn more?
- Line 147 - Social assistance payments and similar financial assistance (Revenu Québec website)
- Line 148 - Income replacement indemnities and net federal supplements (Revenu Québec website)
- Line 456 - Tax credits respecting the work premium (Revenu Québec website)