RL-8 Instructions for Filing the RL-8 Slip

RL-8 Instructions for Filing the RL-8 Slip

General information

Under the Taxation Act, only an educational institution may issue an RL-8 slip. You may enter an amount for full-time post-secondary studies on an RL-8 slip for a student only if he or she

is a full-time student;
is enrolled in an educational program recognized by the Ministère de l'Éducation, de l'Enseignement supérieur et de la Recherche (MEESR) and devotes at least nine hours per week to attending classes or completing assignments in the course of the program or, if the student has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses , he or she receives at least 20 hours of instruction per month; and
completed at least one term begun in the year.

Note

On the RL-8 slip, you may enter an amount paid as tuition or examination fees or an amount given as a donation or gift, even if you did not enter any amount for full-time post-secondary studies.

Definitions

Educational institution

An institution located in Québec that is designated by the MEESR for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the post-secondary level (as established under the Act respecting financial assistance for education expenses), at which the student was enrolled in an educational program recognized by the MEESR for the purposes of said loans and bursaries program.
An institution located outside Québec that is likewise designated by the MEESR, at which the student was enrolled in an educational program at the college or university level or at an equivalent level.

Full-time student

A student who is enrolled on a regular basis in a comprehensive educational program and registered for at least 60% of the normal number of courses (credits or course hours) required for the term in that program.

Notes

A student who has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses and is studying part-time because of the deficiency is considered a full-time student.
A student who is engaged in master's or doctoral studies on a regular basis during a particular term is ordinarily considered a full-time student even if class attendance requirements for such studies are minimal.
Where a student attends university for a period of time and then takes up employment related to his or her studies in a business or industry for an equivalent period, the student is considered a full-time student only for the period during which he or she attended university.

Filing the RL-8 slip

Format of the RL-8 slips

The required information must be submitted on a prescribed RL-8 slip. The slip is available on our website at www.revenuquebec.ca. You can also use a paper copy. In addition, you may use a computer-generated RL-8 slip created either by software authorized by Revenu Québec or by your own in-house software.

In-house software for filing RL-8 slips must meet certain requirements. For more information, consult the Partners section of our website at www.revenuquebec.ca/partenaires.

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

Filing the RL slips with Revenu Québec1

If you are filing more than 50 RL-8 slips, you must send them to us online (in an XML file).

If you are filing fewer than 51 RL-8 slips, either send them to us online (in an XML file) or mail copy 1 of each paper RL slip to us.

If you send us the RL slips online, do not mail us copy 1 of the paper slips. However, be sure to keep the RL slips on a technology-based medium or keep paper copies of the slips, as applicable.

For more information regarding the filing of RL slips online, refer to the Tax Preparers' Guide: RL Slips (ED-425-V), which is available on our website. You can also contact the Division de l'acquisition des données électroniques, whose contact information is given in the guide.

If you file paper copies of the RL-8 summary by mail, send them to one of the following addresses:

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

Distributing the RL slips to students

There are a number of options when it comes to distributing copies of the RL slips to students. If you file paper RL slips, you must give each student copy 2 in person or send it by mail or by some other means. You may send the RL slip to a student electronically, but only if you obtain the student's prior consent (in writing or electronically).

Amending or cancelling an RL slip

To amend or cancel an RL slip that has already been filed online, follow the instructions in the aforementioned ED-425-V guide. You may file amended or cancelled RL-8 slips online.

To amend a paper RL slip that has already been submitted, file a new slip, clearly indicating on it the necessary corrections, the word "Modifié," the letter "A" in the box marked "Code du relevé" and, in the box marked "No du dernier relevé transmis," the number shown in the upper right-hand corner of the slip you wish to amend.

To cancel a paper RL slip that has already been submitted, make a photocopy of the slip, clearly indicate "Annulé" on it and, in the box marked "Code du relevé," enter the letter "D." Make sure that the number shown in the upper right-hand corner of the slip is legible on the photocopy.

Penalties

Under the Tax Administration Act, you are liable for penalties if you file any RL-8 slip late.

When preparing the RL-8 slip, you must make a reasonable effort to include all the information covered by this slip. A penalty of $100 will be imposed for failure to include required information.

Description of the boxes on the RL-8 slip

Box marked "Année"

Enter the year to which the amounts on the slip pertain.

Box marked "Code du relevé"

Enter "R" on original slips, "A" on amended slips and "D" on cancelled slips.

Box marked "No du dernier relevé transmis"

See "Amending or cancelling an RL slip" on page 1.

Box A Amount for post-secondary studies

Enter the amount for full-time post-secondary studies that corresponds to the student's situation:

$2,105 for a term that was begun in the year and completed;
$4,210 for two or more terms that were begun in the year and completed.

A term is considered to have been completed by the student where the student completes the courses in which he or she was enrolled; this means the student did the required assignments and, where applicable, took the final examination. The student is therefore considered to have completed a term insofar as he or she did not withdraw from the courses in which he or she was enrolled.

Box B Tuition or examination fees

Enter tuition or examination fees, which include all mandatory fees paid by a student for education purposes. However, the following fees and expenses, among others, are excluded:

student association fees;
expenses for medical services;
meal and lodging expenses;
transportation expenses and parking fees.

Box C Charitable donations

Enter the amount of any charitable donations made by the student.

Identification

Box marked "Numéro d'assurance sociale de l'étudiant"

Enter the student's social insurance number.

Individuals must provide their social insurance number to the person filing an RL slip on their behalf. Individuals who do not have a social insurance number must contact Service Canada in order to obtain one. The law also requires the person who completes and files the RL slip to make a reasonable effort to obtain the number from the individual. Failure to indicate the individual's social insurance number may result in penalties for both the individual and the person filing the RL slip.

Box marked "Code permanent de l'étudiant"

Enter the student's permanent code issued by the MEESR.

For more information, refer to sections 1086R65 and 1086R70 of the Regulation respecting the Taxation Act and sections 3, 28, 29 and 71 of the Act to establish a legal framework for information technology.