Line 102 on the Quebec tax form

[MA958]

How can I insert an amount on the QC tax form at line 102 without having an RL 1 (I only have a T4)? This amount only applies only to the QC return and not the federal return. The amount is a taxable benefit for health insurance paid by my employer (outside of QC).

[Geo123]

Hello MA958,

This box G-1 indicates that you received a benefit on which no QPP contribution was withheld.

As the QPP is under Quebec's jurisdiction, you must use the RL-1 data.

Consequently, the salary eligible for the QPP is the one entered in box G of the RL-1.

You must therefore enter the amount in box G of the RL-1 in box 26 of the T4 slip on page "T4 - Statement of Remuneration Paid (RL-1) with QPP contributions".

Then, go to the bottom of this page, and choose the line "Other information (click on the triangle to see the list of choices)", select the option "RL-1 (G-1) taxable benefit in kind" and enter the amount from box G-1 of your RL-1 slip.

On page 2 of the Quebec return, you will note on line 98.1 that the amount is equal to that in box G of the RL-1 slip.

In addition, you will note that the amount on line 102 is a taxable benefit included on line 101, on which no QPP contribution was withheld.

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/96-to-164-total-income/line-102/