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Residential Rental Property Owners: New RL-Slip Required

RL-31 slip: Information About a Leased Dwelling

As of the 2015 taxation year, any person or partnership that owns a residential complex with one or more leased dwellings must file an RL-31 slip with us and issue an RL-31.CS slip to every individual who is a tenant or subtenant of a leased dwelling on December 31, 2015.

Purpose of the RL-31 slip

The RL-31 slip is used to report information about leased dwellings on December 31. The information on the slip will be used by the tenants or subtenants to claim the solidarity tax credit in their income tax returns.

Dwelling number

A dwelling number generated by our systems will be shown in box A of all RL-31 slips filed with us and issued to tenants and subtenants. Rental property owners will receive the dwelling numbers when preparing the slip using one of the methods below.

Preparing the slip

As of January 5, 2016, residential rental property owners can prepare and file RL-31 slips using:

  • the Prepare and View the RL-31 Slip online service (available on our website), with its simple authentication procedure; or
  • software authorized by Revenu Québec to generate RL-31 slips.

Any owners that are unable to use either of these methods will have to contact us to find out how to proceed

Important dates

December 31, 2015:
Tenants and subtenants whose names are on a lease on this date are those to whom an RL-31 slip will be issued by the owners.
January 5, 2016:
Owners can begin filing RL-31 slips with us and issuing RL-31.CS slips to tenants and subtenants.

The Prepare and View the RL-31 Slip online service is made available.
February 29, 2016:
Owners have until this date to file RL-31 slips with us and issue RL-31.CS slips to tenants and subtenants

Additional information

For complete information on the RL-31 slip and the dwellings for which they must be filed, see the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).

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