Owners of residential complexes can now start filing their RL-31 slips using Revenu Québec’ s Prepare and View the RL-31 Slip online service.

Who must file RL-31 slips?

RL-31 slips must be filed by any person or partnership that is the owner of a leased dwelling for which rent was paid or payable on December 31 of a given year.

New feature

Owners who used Revenu Québec’s online service to file RL-31 slips for the 2015 taxation year can reuse and update the information they have already provided. This new feature makes filing RL-31 slips easier and faster than ever.

Important

Owners have to issue an RL-31 slip to each tenant and subtenant responsible for a lease on December 31, 2016.

Note that RL-31 slips must be filed and distributed no later than February 28, 2017.

Purpose of the RL-31 slip

The RL-31 slip provides information about the occupant(s) of a dwelling as at December 31 of a given year. Tenants and subtenants use this information to claim the solidarity tax credit in their income tax return.

For more information, see the latest version of the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).