In this review, we examine all crucial things you should know about the RL-31 tax slip, which is important for real estate owners in Québec who rent out their property and Québec taxpayers who want to claim the Solidarity Tax Credit (STC). The STC is administered by the Revenu Québec (RQ) and is only claimed by a taxpayer who lived in Québec on December 31 of the tax year.
For example (and we've had readers ask about this), if you lived in Québec until December 1 but moved to Ontario and lived in Ontario on December 31, 2023, unfortunately you lose the ability to apply for the STC, even if your landlord sent you an RL-31 for the period you lived in Québec for.
What is the RL-31?
In Québec, the RL-31 is a tax slip designed for landlords and real estate owners that rent part or whole of their property to a tenant or subtenant. If you received rent for a leased real estate property, such as a house or business outlet, you must file the RL-31 slip with the RQ and distribute a copy of the RL-31 slip to your tenants on or before the last day of February in the year following the year covered by the RL-31. RL-31 slips are prepared by the landlord or property owner and a copy is sent to the tenant. The slip's primary role is to report information about leasing dwellings. The tenant will use their copy of the RL-31 to claim the Housing Component of the STC on their annual Québec income tax return.
However, the slip has various functions and features many boxes where you will enter the dwelling number (Box A), total number of tenants and subtenants that signed the lease (Box B), and dwelling address (Box C). Other boxes include C1, C2, C3, C4, and C5 that represent apartment (unit) number, street number, street name, city (or town, or municipality), and postal code, respectively. There's a box for identification details, such as the last and first names of the tenants and landlord.
The RL-31 is for rental dwellings. Whether you're in the business of renting out a dwelling or if it's for investment income, you still need to provide each tenant with an RL-31.
Who has to prepare and issue RL-31 slips?
In Québec, landlords and real estate owners must complete the RL-31 slip if the dwelling meets specific conditions. A dwelling can be a house, room in a duplex, condominium building, or apartment building. You should submit completed RL-31 slips if:
The rental is located in Québec
Rent was paid or due on December 31 of the tax year
You aren't expected to complete the RL-31 slip if:
The rental qualifies as low-rental housing under the Civil Code of Québec
The rental is located in a facility maintained by a public or publicly funded private institution operating a hospital, CHSLD, or rehabilitation center governed by acts respecting health and social services
The rental is located in a hospital or reception center under the Act respecting health and social services for Cree Natives
The dwelling's rent is paid under a program governed by the National Housing Act, such as a housing cooperative
The rental is located in a residential facility or building where intermediate or family-type resources are offered
The rental is situated in your principal residence and you lease three or fewer rooms that you share the same entrance (from outside) and sanitary facilities with
The rental is a room in a hotel establishment or rooming house leased (or subleased) for less than 60 consecutive days
Where can I get my RL-31?
Tenants can expect to receive their RL-31 slip directly from their landlord on or before the last day of February. If you have not received your RL-31 by mid-March, contact your landlord. If you are still unable to get your RL-31, contact RQ.
How do I enter my RL-31 and where do I send it?
Fill out Schedule D on your Québec Income Tax Return using information on your RL-31 slip to claim the STC.
The information from your RL-31/Schedule D will be included in your Québec Tax Return. If a tax preparer or accountant does your tax return for you, they will submit it on your behalf either online or by mail. If you use a tax preparation software, such as Wealthsimple Tax, you can submit your return online via NetFile Québec or print the return and mail it. You can prepare your return the old-fashioned way on paper and mail it in. The address where you mail it to depends on where you live.
Where can I get RL-31 slips to fill out?
Landlords and real estate owners must use a prescribed RL-31 slip to prepare the slips they need to issue to their tenants. They can use one of the following:
The Prepare and View the RL-31 Slip service
A software you purchased that assists you in the preparation of the slips — must be authorized by RQ
A software that you developed to assist you in the preparation of the slips — must meet RQ’s requirements
Where do I file RL-31 slips that I’ve prepared?
Landlords and real estate owners can file the filled out RL-31 slips in various ways, depending on how many slips they have to issue:
Online: in an XML using software authorized by RQ — applies to both those who have to file more, exactly, or fewer than 50 RL-31s
Prepare and View the RL-31 Slip service: applies to both those who have to file more, exactly, or fewer than 50 RL-31s
Mail paper slips: applies only to those who have to file fewer than 51 RL-31 slips
