As a rental property owner, you can now file the RL-31 slips and send them to Revenu Québec and to your tenants and subtenants. Those who have used this service last year can retrieve and update the information already provided.
Who is required to file RL-31 slips?
RL-31 statements must be filed by any person or partnership who owns a building (lessor) and who has rented a unit for which rent was paid or payable on December 31, 2019.
This form will allow occupants registered on the lease as of December 31, 2019, if they are eligible, to benefit from the solidarity tax credit.
Fill out your RL-31 statements online
Since 2015, you can file your forms online from the Revenu Québec website (https://citoyens.revenuquebec.ca/CitNa/SX/SX02/SX02F11_01B_PIU_CISProduireRel31/SX02F11B1/Vues/IdentificationEtat/IdentificationEtat.aspx?SVAR=01&CLNG=F). If you have already done it online for the 2018 tax year, simply update the information.
If this is the first time that you must provide a RL-31, log on to the Revenu Québec website under the heading "Online services/Forms and publications". Type RL-31 in the search bar and click on Prepare and View the RL-31 Slip
Once on this page: If you are a citizen: simply enter your N.A.S., date of birth and civic address.
- If you represent a company: you will need to enter a ClicSÉQUR user code.
You will then be asked to provide the addresses and names of your tenants. After sending this information, you will receive two links in PDF format: the first will be provided to the tenant, the second will have to be kept in your archives.
You can also obtain a paper copy of the RL-31 slip by contacting Revenu Québec at 418-266-1016 (Quebec City area), 514-940-1481 (Montreal area) or 1 855-291-6467 (other areas).
If you use the CORPIQ Annex to the lease, a clause specifies that you can send these documents by e-mail to the occupants of your units. They may also be delivered by hand at the same time as the notice of lease renewal, with an acknowledgement of receipt.
Note that you can only produce five RL-31 statements at a time.
The maximum deadline is February 29, 2020.
For more information, you can also consult the GUIDE TO FILING THE RL-31 SLIP: INFORMATION ABOUT A LEASED DWELLING published by Revenu Québec: https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/rl-31.g-v/