If you are a landlord and you leased an eligible dwelling for which rent was paid or payable on December 31, 2023, you must file an RL-31 slip with us and give a copy to your tenants.

The RL-31 slip is used to report information about leased dwellings on December 31, 2023.

You can file your RL-31 slips:

• online, as of December 1, using:
  • the service for preparing RL-31 slips available in My Account for individuals,
  • the Prepare and View the RL-31 Slip online service;
• using authorized software you purchased;
• using software you developed (provided it meets our requirements); or
• on paper (if you have to file on paper, contact us).

For more information about filing the RL-31 slip, click Filing RL Slips and Summaries. You can also refer to the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V) or the RL-31 Slip Helpsheet (RL-31.G.A-V).