The RL-31 slip will have to be filed by any person or business that is the owner of a residential complex with one or more leased dwellings. Such property owners will have to provide a copy of the slip to all individuals who were tenants or subtenants of a dwelling on December 31, 2015, so that they can claim the solidarity tax credit in their income tax return.

The RL-31 slip will serve to report information about the leased dwelling, the number of tenants and information about the tenants. It will have to be filed with us and distributed to tenants and subtenants by February 29, 2016.

To prepare and file the RL-31 slip, rental property owners will be able to use either:

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

If neither of these methods is possible, owners will have to contact us.

For complete information on filing RL-31 slips, see the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).