RL-31 (Relevé 31) in Quebec: complete guide for landlords
The RL-31 (Relevé 31) is a Quebec tax slip that every landlord must deliver to tenants by the last day of February. It allows tenants to claim the solidarity tax credit. Failing to issue it or making errors exposes landlords to Revenu Québec penalties. A professional property manager issues these slips automatically for all managed units.
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.
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.
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.