The RL-31 slips

Last updated on January 31, 2022

 If you are a landlord (owner of rental property) and you leased an eligible dwelling for which rent was paid or payable on December 31, from last year, did you become aware of all your obligations as the filing deadline approaches? Did you send the RL-31 slip?

By issuing RL-31 slips, you provide tenants and subtenants with information they need to claim the solidarity tax credit.

To know if you are concerned, this is what we can read on the Guide to Filing the RL-31 slip. (You can download it HERE):

You must file an RL-31 slip for any dwelling (for example, a house, a room or an apartment in a duplex, apartment building or condominium building) that meets the following requirements:

• The dwelling is located in Québec.
• Rent for the dwelling was paid or payable on December 31 of the year.
• The dwelling is not low-rental housing within the meaning of the Civil Code of Québec, that is, an HLM or a dwelling for which the Société d’habitation du Québec agrees to pay an amount towards the rent.
• The dwelling is not located in a facility maintained by a public institution or a private institution under agreement (publicly funded) that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre governed by the Act respecting health services and social services.
• The dwelling is not located in a hospital centre or reception centre within the meaning of the Act respecting health services and social services for Cree Native persons.
• The dwelling is not a dwelling for which an amount is paid toward rent under a program governed by the National Housing Act (for example, a dwelling located in a housing cooperative).
• The dwelling is not located in a building or a residential facility where the services of an intermediate resource or a family-type resource are offered.
• The dwelling is not a room situated in your principal residence, if fewer than three rooms are leased or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those you use. • The dwelling is not a room situated in a hotel establishment or in a rooming house that is leased or subleased for a period of less than 60 consecutive days.

You must file the RL-31 slips with Revenu Quebec and distribute the RL-31 to your tenants or subtenants, on or before the last day of February in the year following the year covered by the RL-31 slips.