Relevé 5: Benefits and indemnities (RL-5)

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 2024, 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.

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.

Follow these steps in H&R Block’s 2024 tax software:

  1. On the left navigation menu, click the Government slips tab, then Smart Search.

  1. Type RL-5 or relevé 5 in the search field and either click the highlighted selection or press Enter to continue.

  2. When you arrive at the page for your RL-5, enter your information into the tax software.