If you're a landlord, you must file an RL-31 slip for eligible dwellings for which rent was paid or payable on December 31.

Filing methods

To file RL-31 slips, use one of these methods:

• the service for preparing RL-31 slips, available as of December 1 in My Account for individuals
•  the Prepare and View the RL-31 Slip online service, available as of December 1  
• authorized software that you purchased
• software you developed that meets our requirements
• the paper RL-31 slip that we provide (contact us to order them)

No more than five slips can be filed on paper. For more information, see Filing RL Slips and Summaries.

Completing RL-31 slips to send us

You must complete copy 1 of the RL-31 slip and send it to us.

You can refer to the RL-31 Slip Helpsheet (RL-31.G.A-V) to see an example of how an RL-31 slip should be completed using the information below.

Box marked “Code du relevé”

In the box marked “Code du relevé,” enter:

• “R”  for an original slip
• “A” for an amended slip
• “D” for a cancelled slip

Box B – Number of tenants or subtenants who signed the lease for the dwelling identified in box C

Enter in box B the total number of individuals who, on December 31 of the year concerned, were tenants or subtenants of the dwelling whose address is shown in box C. Do not include individuals who:

• signed a lease as guarantors
• live in the dwelling but did not sign the lease

Box C – Address of the dwelling

Enter in box C the address of the dwelling (e.g. a house, an apartment in a duplex, apartment building or condominium, or a room). If information already appears in box C, make sure it's correct. Contact us if it's incorrect.

Last name, first name and mailing address of the tenants or subtenants who signed the lease for the dwelling identified in box C

Enter the last name, first name and mailing address of every tenant or subtenant who signed the lease for the dwelling identified in box C in the space marked “Nom de famille, prénom et adresse de correspondance de chacun des locataires ou des sous-locataires qui ont conclu le bail du logement visé à la case C.”

Make sure to enter the last known mailing address for each tenant or subtenant.

If the address is the same as that entered in box C, enter that address.

Landlord's name and address

Complete the space marked “Nom et adresse du propriétaire.” If your address already appears there, make sure it's correct. Contact us if it's incorrect.

Note that this may be your mailing address.

Completing RL-31.CS slips to send tenants and subtenants

You must complete copy 2 of the RL-31.CS slip and send it to the tenants and subtenants.

Make sure that the information entered on copy 1 of the RL-31 slip is entered in the appropriate boxes on copy 2 of each RL-31.CS slip that must be sent to each of your tenants and subtenants.

Your tenants and subtenants can use this information to claim the solidarity tax credit in their income tax return.

Deadline and sending the slips

You must send the RL-31 and RL-31.CS slips by the last day of February in the year following the year covered by the slips.

You must send copy 1 of the RL-31 slip to us. If you mail it, send it to: 3800, rue de Marly, Québec (Québec) G1X 4A5.

If you file more than 5 RL-31 slips, you must file them online using:

• authorized software (in an XML file)
• our service to prepare and view RL-31 slips

You must send copy 2 of the RL-31.CS slip to each tenant and subtenant.

Get help meeting your obligations

We offer free help for rental property owners in the form of one-on-one meetings to help you understand your rights and tax obligations. For more information or to make an appointment, see Assistance Program.

We also organize virtual group meetings. To take part, see Presentations by Revenu Québec.

For more information about filing RL-31 slips, see these documents:

• the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V)
• the RL-31 Slip Helpsheet (RL-31.G.A-V)