The Québec amount for full-time post-secondary studies is based on the number of school terms a student starts and completes in the year (to a maximum of 2), and is reported in box A of the RL-8 slip.
The student receives the RL-8 slip and declares the amount on his or her return. The amount of the credit is then reduced based on the student's income. The student then completes Schedule S to transfer the remaining portion to his or her father or mother.
The student does not receive any portion of the credit.