Box O – Scholarships, Bursaries, Fellowships and Prizes (Code: RB)
Enter in box O of the RL-1 slip (see courtesy translation RL-1-T):
- scholarships, bursaries, fellowships or prizes for an achievement that you paid to an individual who is not your employee;
- prizes recognized by the general public awarded for meritorious achievement in the arts, the sciences or service to the public that you paid to an individual;
- amounts granted by the Ministère de l'Éducation et de l'Enseignement supérieur, under the Fellowship for Excellence, to a foreign national carrying out post-doctoral research in Québec;
- the value of the taxable benefit related to the scholarship, bursary or fellowship you paid to a member of an employee's family (consult Scholarships and Bursaries).
You must indicate the source of this income by entering code RB in the box marked “Code (case O)” of the RL-1 slip.
For more information on the codes to enter in the box marked “Code (case O),” consult RL-1 Slip – Box Marked “Code (case O)”.
Do not enter in box O of the RL-1 slip:
- scholarships, bursaries, fellowships or prizes for an achievement that you paid to an employee (these amounts may constitute a taxable benefit whose value must be entered in box L);
- an amount received from the Ministère de l'Éducation et de l'Enseignement supérieur under the Allowance for Special Needs Program for students with a major functional deficiency; or
- financial assistance paid under the rules set out by the Ministère de l'Éducation et de l'Enseignement supérieur in applying the Education Act for Cree, Inuit and Naskapi Native Persons, to offset the transportation costs of students from northern villages who must live away from home because they are enrolled in a program of study that is not offered in their home community.