RL-31: the complete guide for Québec landlords

The RL-31 slip is a mandatory tax form that every Québec landlord must give to their tenants before March 1 each year. It reports the rent paid the previous year and allows tenants to claim the solidarity tax credit. This guide explains who must issue an RL-31, how to fill it out, and how to file it with Revenu Québec.

Who must issue an RL-31?

You must issue an RL-31 if you are the owner or sub-lessor of a unit located in Québec and your tenant occupies it on December 31 of the reference year. This obligation applies regardless of rent amount, lease type, or length of occupancy.

• Each unit occupied on December 31 must have its own RL-31
• Vacant units on December 31 do not require an RL-31
• If a unit had multiple tenants during the year, issue an RL-31 only for the one in place on December 31
• Rooms in a private residence are exempt if less than 20% of the dwelling is rented

What information you need

• Your name and address (or the corporation's if holding through a legal entity)
• Your SIN or business number
• The complete address of the rental unit, including apartment number
• The tenant's name as it appears on the lease
• Total rent paid from January 1 to December 31 of the reference year
• The proportion of the unit used for personal vs. commercial purposes (if applicable)

Calculating the rent amount

Box A of the RL-31 is the total rent paid during the year, including all services included in rent (heating, hot water, parking, etc.). Example: $1,050/month × 12 months = $12,600 in box A. If the tenant moved in September 1, report $1,050 × 4 months = $4,200.

Filing deadlines

1. 1.Before February 28: give Copy 2 of the RL-31 to your tenant (or send by email with their agreement)
2. 2.Before February 28: submit Copy 1 to Revenu Québec via My Business Account or by mail
3. 3.If you have more than 5 slips to file: electronic submission is mandatory

How to file with Revenu Québec

• Via the My Business Account portal (online) — recommended
• Via approved accounting software that produces the slip in XML format
• By mail only if you have 5 slips or fewer

Penalties for non-filing

Failing to file the RL-31 on time can result in a penalty of $25 per unfiled slip, with a minimum of $100 and a maximum of $5,000 per slip type per year. An additional penalty of $100–$5,000 can apply for repeated omissions.

Correcting a filed RL-31

If you made an error (wrong rent amount, wrong tenant), file an amended RL-31 through the same portal. Clearly indicate it is an amended slip and provide the original slip's reference number. Give a corrected copy to your tenant.