RL-31 (Relevé 31) in Quebec: complete guide for landlords
The RL-31 (Relevé 31) is a Quebec tax slip every landlord must give tenants by the last day of February. Here's what you need to know to stay compliant.
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What is the RL-31 and who must issue it?
The RL-31 is the official Revenu Québec tax slip that every landlord must give to each tenant who occupied a rental unit on December 31 of the tax year. This document lets tenants claim the solidarity tax credit, which considers housing costs among its three components. Every owner of a Quebec residential rental property — duplex, income property, or rented condo — is legally required to issue this slip.
Exemptions apply to: furnished room rentals under $100/month, seniors' residences (RPA, which issue an RL-24 instead), and employer-provided housing. In all other standard Quebec residential rental situations, the RL-31 is mandatory.
The slip must be delivered to the tenant no later than the last day of February of the year following the tax year. For the 2025 tax year, the deadline is February 28, 2026. The landlord keeps a copy and also transmits it to Revenu Québec.
How to complete the RL-31: required boxes and information
The RL-31 requires: the full address of the rented unit, total rent received for the year (box A), any portion used commercially (box B), the number of primary tenants (box C), and contact information for both landlord and tenant. Since 2021, the form also includes boxes for RPA residents and government subsidies received.
Box A reflects gross rents received — monthly rent multiplied by months of occupancy. If the tenant occupied the unit from March 1 to December 31, report 10 months of rent. Separately-billed charges (parking, utility reimbursements) are generally excluded if they are contractually distinct.
The RL-31 can be submitted electronically through Revenu Québec's Mon dossier portal or in paper format. Landlords managing multiple units benefit from property management software or from delegating to a professional manager with automated tools.
Consequences for late or incorrect RL-31 filing
Failing to deliver the RL-31 on time exposes landlords to Revenu Québec penalties. The base penalty for failure to file is $25 per slip, with a minimum of $100 and a maximum of $7,500 per tax year. Repeat violations attract higher penalties, and interest accrues on unpaid amounts.
An error — wrong rent amount or incorrect address — can reduce the tenant's solidarity tax credit and trigger a Revenu Québec assessment. The landlord must then issue a corrected RL-31 and transmit it to Revenu Québec with a copy to the tenant.
A professional property manager like Gestion Velora includes RL-31 production in the standard annual mandate. All slips are generated, verified, and submitted before the deadline — at no extra effort for the landlord. This eliminates errors, omissions, and associated penalties.
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