Owners of residential buildings can now start filing their RL-31 slips.

You can use Revenu Québec’ s Prepare and View the RL-31 Slip online service.

Landlords who used this service last year can simply update the information already provided.

Who must file RL-31 slips?

RL-31 slips must be filed by every person or partnership that owns a residential building and rented a dwelling for which rent was paid or payable on December 31 of a given year.

Important

Owners have to issue an RL-31 slip to each tenant and subtenant responsible for a lease on December 31, 2017.

Note that you must respect the obligation to prepare your RL-31 slips and send copy 1 (RL-31) to Revenu Québec and copy 2 (RL-31.CS) to your tenants or subtenants no later than February 28, 2018.

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).