# Relevé 2 - Retirement and annuity income

#### Entering this Amount

## Entering Relevé 2 slips

Most of the fields on your Relevé 2 slip are transferred automatically from the federal T4A and T4RSP slips.

1. Enter the information from your federal T-slips in the T-slips entry screen

   Using the T-slips entry screen.

2. If your Relevé 2 shows amounts in box J (Québec income tax), enter it directly in the Relevé 2 entry screen.

Pension benefits shown in the following boxes of the RL-2 slip are usually eligible for splitting:

- boxes A. B, G, H and K, if you are age 65 or older;
- boxes B, G, H, if you are less than age 65, and the amounts were received as a result of the death of your spouse or common-law partner.

Note: If you transfer a portion of your pension income to your spouse, you must also transfer the same proportion of tax withheld. Enter the amounts shown in box J of your RL2 into the RL2 entry screen, and QuickTax automatically transfers the correct proportion of tax withheld along with the transferred pension.
Related information
Québec Schedule Q - Retirement income transferred to your spouse
Line 210 - Deduction for split-pension amount

#### Frequently Asked Questions

What is reported on relevé 2 slips?

## Relevé 2 - Retirement and annuity income

The Relevé 2 slip shows retirement and annuity income. This includes life annuity payments (from a registered or unregistered plan), benefits from RRSPs, RRIFs, and DPSPs, refunds of undeducted RRSP contributions, HBP and LLP withdrawals, and income earned after death.

#### Revenu Québec says...

Box | Explanation of boxes and instructions for carrying amounts to the personal income tax return
--- | ---
Box A | Payments from a registered or an unregistered pension plan. Enter this amount on line 122.
Box B | Payments under an RRSP, a RRIF or a DPSP, and annuities. Enter this amount on line 122. See the instructions for line 112 in the guide to the income tax return.

Box C

Other payments:

- Enter this amount on line 154 if it was paid under a registered or unregistered pension plan, a DPSP, an RRSP, an income-averaging annuity for artists or an income-averaging annuity contract.
- Enter this amount on line 119 if it was paid under the QPP.

Box D | Refund of RRSP premiums paid to surviving spouse. Enter this amount on line 154.
Box E | Benefit deemed to have been received at the time of death (RRSP or RRIF). Enter this amount on line 154 of the deceased annuitant's income tax return.
Box F | Refund of unused RRSP contributions. Enter this amount on line 154.
Box G | Amount that is taxable because of the revocation of the registration of an RRSP or a RRIF. Enter this amount on line 154.
Box H | Other income (RRSP or RRIF). Enter this amount on line 154.
Box I | Amount giving entitlement to a deduction (RRSP or RRIF). Enter this amount on line 250.
Box J | Québec income tax withheld at source. Enter this amount on line 451.
Box K | Income earned after death (RRSP or RRIF). Enter this amount on line 122 (in the case of a RRIF) or on line 154 (in the case of an RRSP).
Box L and Box O | Amounts withdrawn from an RRSP under the Lifelong Learning Plan (LLP) or the Home Buyers' Plan (HBP), as the case may be. See the particulars concerning the source of the income (code 09) in the instructions for line 154, in the guide to the income tax return.
Box M | Tax-paid amounts
Box N | Social insurance number of spouse making the contribution to the RRSP or RRIF

Abbreviations used in the "Provenance des revenus" box

## Abbreviations used in the "Provenance des revenus" box

Abbreviation | Abbreviations used in the "Provenance des revenus" box
--- | ---
FERR-A | Insured registered retirement income fund ("fonds enregistré de revenu de retraite assuré")
FERR-D | Depositary registered retirement income fund ("fonds enregistré de revenu de retraite dépositaire")
FERR-F | Trusteed registered retirement income fund ("fonds enregistré de revenu de retraite fiduciaire")
RAP | Home Buyers' Plan ("régime d'accession à la propriété")
RE | Income-averaging annuity ("rente d'étalement / contrat de rentes à versements invariables")
REEP | Lifelong Learning Plan ("régime d'encouragement à l'éducation permanente")
REER-A | Insured registered retirement savings plan ("régime enregistré d' épargne-retraite assuré")
REER-D | Depositary registered retirement savings plan ("régime enregistré d' épargne-retraite dépositaire")
REER-F | Trusteed registered retirement savings plan ("régime enregistré d' épargne-retraite fiduciaire")
REPA | Income-averaging annuity for artists ("rente d'étalement pour artiste")
RO | Ordinary annuity ("rente ordinaire")
RPA | Registered pension plan ("régime de pension agréé")
RPDB | Deferred profit-sharing plan ("régime de participation différée aux bénéfices")
RPNA | Unregistered pension plan ("régime de pension non agréé")
RRQ | Québec Pension Plan ("Régime de rentes du Québec")

Related information
T4A - Statement of Pension, Retirement, Annuity and Other Income
T4RSP - Statement of RRSP Income
Line 210 - Deduction for split-pension amount
Québec Schedule Q - Retirement income transferred to your spouse