RL-8 – Summary of amounts for post-secondary studies

Deadline for filing and distribution

On or before the last day of February in the year following the year covered by the RL slips, you must

• file the RL-8 slips and the RL-8 summary with Revenu Québec; and
• distribute copies of the RL-8 slips to students.

Filing the RL slips and summary with Revenu Québec

• If you are filing more than 50 RL-8 slips, you must send them to Revenu Québec online (in an XML file).
• If you are filing fewer than 51 RL-8 slips, you must send them to Revenu Québec either online (in an XML file) or by mail (on paper). In the case of paper RL slips, send only COPY 1 of each slip.
• As for SUMMARY 8, you must file a paper copy of this document by mail.

However, the documents must be mailed to one of the following addresses:

• 3800, rue de Marly, Québec (Québec) G1X 4A5; or
• C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4

Distributing copies of the RL slips to students

• If you file paper copies of the RL slips, you must give each student COPY 2 in person or send the copies by mail or by some other means.
• If you file the RL slips electronically, you must first have obtained the students' written consent (by mail or electronically).