RL-31 Slip: Definition, Purpose, Contents & Tax Impact for Tenants and Landlords

The RL-31 slip is an essential tax document issued every year by residential landlords in Quebec. Required for all occupied units on December 31, it allows Revenu Québec to accurately calculate the Solidarity Tax Credit, an important financial assistance program for many households.

1. What is the RL-31 Slip?

The RL-31 slip is an official document produced by landlords to report to Revenu Québec the occupants of a residential unit as of December 31 of the tax year.

It applies to any dwelling used as a primary residence, including:

• Apartments

• Rented houses

• Rooms (if considered a primary residence)

• Cooperative housing units, etc.

The RL-31 must be provided to the tenant and filed with Revenu Québec by February 28.

2. Purpose of the RL-31 Slip

The RL-31’s main purpose is to determine whether the tenant qualifies for the:

→ Solidarity Tax Credit (Housing Component)

To calculate this credit, Revenu Québec needs to know:

• The tenant’s address as of December 31

• Whether they were a tenant, subtenant, or occupant

Thus, the RL-31 proves who lived in the dwelling.

🎯 Key Point

The RL-31:

• Does not affect income tax payable,

• Does not reduce taxable income,

• Can increase the Solidarity Tax Credit, providing additional financial support.

3. What Does the RL-31 Contain? (and What It Does Not)

Unlike other tax slips, the RL-31 does not include monetary amounts.

✔ RL-31 Contains:

• Full address of the dwelling

• Unit number (if applicable)

• Date of December 31

• Names of all occupants

• Social Insurance Number (optional but recommended)

• Landlord identification

✘ RL-31 Does NOT Contain:

• Rent amount

• Number of months of occupancy

• Any financial information

👉 Landlords report who lived in the unit on December 31, regardless of:

• Move-in or move-out dates

• Rent changes

• Partial rent payments

4. RL-31 Impact on Tenant Tax Returns

Tenants do not need to attach the RL-31 to their tax return.
They should simply:

• Indicate they were tenants as of December 31

• Enter the RL-31 information (often as a unit code pre-filled by Revenu Québec)

✔ Tenant Benefits

• May increase the Solidarity Tax Credit, giving more financial assistance

✘ No Negative Effects

• Does not reduce taxable income

• Does not increase tax payable

5. RL-31 Impact on Landlord Filing

✔ Landlord Obligations

Landlords must:

1. Produce an RL-31 for each occupied unit on December 31

2. File the RL-31 slips with Revenu Québec by February 28

3. Provide a copy to each tenant

✔ Tax Impact

The RL-31 does not affect the landlord’s taxable income or deductions.
It is strictly an administrative compliance requirement.

⚠ Penalties

Landlords may be fined if they:

• Fail to produce an RL-31

• Submit inaccurate data

• File late

Penalties range from $25 to $5,000, depending on severity.

6. Sample RL-31 Slip — Commented Example

(Educational example; official RL-31 must be generated via Revenu Québec services.)

SECTION 1 — Landlord / Issuer Identification

• Name: ABC Properties Inc.
  📌 Legal name of the landlord or company

• Address: 1234 Maple Street, Montreal, Quebec H1A 2B3
  📌 Official mailing address

• NEQ / SIN: 1234567890
  📌 Identification number for Revenu Québec

SECTION 2 — Dwelling Identification

• Dwelling address: 1025 Avenue du Parc, Montreal, Quebec H2X 3Y1

• Unit: Apartment 4B
  📌 Leave blank if no unit

• Occupancy date: December 31, 2024
  📌 Only occupants on this date are listed

SECTION 3 — Occupant Information

Occupant 1

• Name: Marie Dupont

• SIN (optional): 000-000-000

Occupant 2

• Name: Antoine Lefebvre

• SIN (optional): 000-000-000
  📌 Include all adult occupants (e.g., spouse)

SECTION 4 — Occupancy Declaration

• Occupancy type: ☑ Tenant

• Primary residence on Dec 31? ☑ Yes

SECTION 5 — Certification

I certify that the information provided is accurate.

• Name: Jean Martin

• Title: Landlord

• Date: February 15, 2025

📌 Must be filed with Revenu Québec and given to tenants before February 28.

🔥 Friendly FAQ

Who must produce an RL-31 in Quebec?
All landlords with an occupied unit on December 31 must issue an RL-31 for each tenant.

Does the RL-31 include rent amounts?
No. It contains no financial information.

Why is the RL-31 important for tenants?
It enables tenants to claim the housing component of the Solidarity Tax Credit.

What happens if a landlord fails to submit an RL-31?
Penalties can range up to $5,000 depending on the severity.