Relevé 3: Investment income (RL-3)

You’ll receive a Relevé 3: Investment income (RL-3) slip if you’re a resident of Québec and, in 2023, you earned at least $50 from one or more of the following sources:

  • Interest
  • Dividends
  • Capital gains dividends
  • Royalties

Note: If the amounts shown on your paper RL-3 slip are displayed in a foreign currency, you’ll need to convert them to Canadian dollars before you report this income on your return. If you received foreign income throughout the year, use the average annual rate; otherwise, you can use the monthly and daily rates provided by the Bank of Canada.

In addition to an RL-3, you’ll also receive a T5: Statement of investment income slip which you’ll use to complete your federal return.

Important: Even if you earned less than $50 from one of the income sources mentioned above, it’s still your responsibility to report these amounts on your return. This includes any interest shown on the notice of assessment (NOA) you received from Revenu Québec.