Hi there!
In addition to the amount stated in Box 14 of T4, the Québec RL-1 Box 1 must include the amount in Box J , which are for the employer's contributions under a private health insurance plan (taxable income at Québec level, but not so at federal level).
Most of the tax returns I complete for friends and family have an amount on Box J.
So, personnally, I consider it a safety that the T4 amount in Box 14 does not carry over to the RL-1 Box 1: it forces me to pay attention to the RL-1 and enter the correct amount for Box 1.
Bonne journée!
