Releve 1, Box O code RD

[Ha Giao]

Hi,

How do I report an amount in the releve 1, BOX O, code RD?  Thank you.

[TheTaxSmith]

It is self-employed income. You may have a T4A with the same amount on it. You need to open up a self-employed business statement and complete it using the amount from Box O as income. Here is an excerpt from the Quebec instructions for completing the RL-1.

Include in box O the fees and other amounts paid to a self-employed person, if the following conditions are met:

• Québec income tax was withheld on these amounts.
• The amounts were paid for maintenance work performed inside or outside a public building covered by the Decree respecting building service employees in the Québec region or the Decree respecting building service employees in the Montréal region (the amounts must be included in box O even if no Québec income tax was withheld from them).

The amount included in box O must not include GST and QST.

If this is the sole source of the income entered in box O, enter “RD” in the box marked “Code (case O).” If there are multiple sources of income, enter “RZ” in the box marked “Code (case O)” and “RZ-RD” in one of the blank boxes, followed by the amount of fees and other amounts paid to a self-employed person included in box O.

https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/filing-rl-slips-and-the-rl-1-summary-general-rules/rl-1-slip-employment-and-other-income/how-to-complete-the-rl-1-slip-box-by-box-instructions/additional-information/