• Instructions for Completing the RL-8 Slip

General information

These instructions are intended for any educational institution that is required to file the RL-8 slip regarding the amount for full-time post-secondary studies.

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, du Loisir et du Sport (MELS) 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 MELS 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 MELS for the purposes of said loans and bursaries program.
• An institution located outside Québec that is likewise designated by the MELS, 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.

Description of the boxes on the RL-8 slip

Box marked "Année"

Indicate the year to which the amounts you are entering on the RL-8 slip relate.

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

• $2,065 for a term that was begun in the year and completed;
• $4,130 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.

Boxes B1 and B2 – Tuition or examination fees

Tuition or examination fees 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.

For 2013, the amount of tuition or examination fees must be entered in either of boxes B1 or B2.

Box B1 – Tuition or examination fees that can be claimed at a rate of 20%

Enter tuition or examination fees that can be claimed at a rate of 20%, including

• tuition fees paid to a university, college or any other institution offering postsecondary education in relation to an institutional program at the post-secondary school level for a session, provided they are attributable to a study session the student started before March 28, 2013;
• tuition fees paid to an institution recognized by the Minister of Revenue for training, other than training that is part of an institutional program at the post-secondary school level, in which the student enrolled before March 29, 2013;
• examination fees paid for an examination the student took before May 1, 2013.

Box B2 – Tuition or examination fees that can be claimed at a rate of 8%

Enter tuition or examination fees that can be claimed at a rate of 8%, including

• tuition fees paid to a university, college or any other institution offering postsecondary education in relation to an institutional program at the post-secondary school level for a session, provided they are attributable to a study session the student started after March 27, 2013;
• tuition fees paid to an institution recognized by the Minister of Revenue for training, other than training that is part of an institutional program at the post-secondary school level, in which the student enrolled after March 28, 2013;
• examination fees paid for an examination the student took after April 30, 2013.

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. Persons to whom a social insurance number has been communicated are prohibited by law from using or disclosing it for purposes other than those provided for, and may be fined for doing so.

Box marked "Code permanent de l'étudiant"

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

For more information, contact us.