What is the RL-31?

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. 

What is RL-31?

In Québec, 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 before the set due dates. RL-31 is 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 RL-31 to claim the solidarity tax credit on their annual returns.

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 your tenant with an RL-31.

Who Has To Fill One Out?

In Quebec, 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 Quebec.

• 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 Quebec.

• 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 days.

Where Can I Get One?

Landlords and real estate owners are tasked with sending the RL-31 slip to tenants and sub-tenants to aid them in claiming the solidarity tax credit. If a landlord fails to send the slip before the last day of February, they can be penalized by Revenu Québec, the department tasked with collecting income tax in Québec. Revenu Québec advises taxpayers to contact their landlords via phone or email and request the Rl-31 slips. If they still fail to provide one, you can send a copy of your lease to Revenu Québec to aid your solidarity credit tax calculation. Failing to contact Revenu Québec can result in fines of up to $100.

Where Do I Send It?

There are various ways to complete your RL-31 tax slips. As of December 1, taxpayers will be able to complete slip submission online. RL-31 slips for individuals will be available in CRA My Account like other tax forms, so you can complete submission using NETFILE without leaving the CRA website. Another option for online slip submission is via Revenu Québec's Prepare and View the RL-31 slip, an online service that offers comprehensive help on how to complete your slip submission. Using Revenu Québec's online service are the most recommendable options for reporting your RL-31 information.

However, taxpayers have a few more options, including using authorized software such as SimpleTax. The other alternative is filling your RL-31 on paper. Simply download the required slips, print them, complete the necessary boxes and mail your documents to the appropriate tax center. If you cannot complete the online form submission, Revenu Québec offers contact numbers for help. It is also worth noting that the RL-31 official slip is only available in French per the language policy.