Certain property owners in Quebec must remember to file the RL-31 slip.
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.
Property owners do not have to file an RL-31 slip if the dwelling is:
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:
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
© 2018 KPMG LLP, a Canada limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.