Upcoming Deadline for Quebec Rental Property Owners | KPMG | CA

Upcoming Deadline for Quebec Rental Property Owners

Upcoming Deadline for Quebec Rental Property Owners

Certain property owners in Quebec must remember to file the RL-31 slip.

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Landlords who own and lease residential rental property in Quebec must issue an RL-31 slip to Revenue Quebec by February 28, 2018. Property owners must also remember to issue RL-31.CS slips to their tenants and subtenants by this date. This filing requirement also applies to owners of Quebec residential property who reside outside of the province.

RL-31.CS slips are required by tenants and subtenants who wish to claim the refundable solidarity tax credit in their income tax returns. Both RL-31 and RL-31CS slips must be filed and issued by any person or partnership that owns a dwelling, for which rent was payable on December 31 of a given year (e.g., a house, room or apartment). Certain dwellings are excluded from this requirement.

Excluded dwellings
Property owners do not have to file an RL-31 slip if the dwelling is:

  • Low-rental housing
  • Situated in a principal residence, if fewer than three rooms are leased and if the room has neither a separate outside entrance nor separate sanitary facilities
  • A room in a hotel or rooming house that is leased or subleased for a period of less than 60 consecutive days
  • Located in a facility maintained by a public or private institution that operates as a hospital, a residential long-term care centre, or a rehabilitation centre and that is publically funded
  • Located in a building where certain resource services are offered.


Filing RL-31 slips

The RL-31 slip is available on the Revenu Quebec website and can be completed using Revenue Quebec's online service. They can also be completed using computer-generated RL-31 slips through software authorized by Revenue Quebec or can be printed off and completed on paper. Property owners who need to file more than 50 slips must file online.

The following information is required to complete the RL-31 slip:

  • The landlord's name and address
  • The dwelling's address
  • The dwelling's assigned number (which is automatically generated if the form is completed online or obtained by contacting Revenue Quebec if the form is not filed online)
  • The name and address of each individual who, on December 31 of a given year, was a tenant or subtenant
  • The total number of tenants or subtenants in the dwelling as of December 31.

For more information, contact your KPMG adviser.

Information is current to December 19, 2017. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

 

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