Landlord calendar
A Québec plex owner's deadlines for the year, in order. Add them to your calendar in one click.
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For a lease ending June 30
Lease-related dates assume a 12-month lease ending June 30, the most common case. For any other lease, work out your deadlines.
November 2026
School tax, Island of Montréal: second instalment
For 2026-2027 school tax bills from the Comité de gestion de la taxe scolaire de l'île de Montréal (CGTSIM, the island's school tax board) payable in two instalments, the second is due Monday, November 2, 2026; a bill under $300 is paid in a single instalment. Elsewhere in Québec, each school service centre sets its own dates: check your bill.
Source: CGTSIM: School tax payment
December 2026
December tax instalment
Last 2026 instalment to the Canada Revenue Agency and Revenu Québec, if you have to pay instalments: that's the case when your net tax owing exceeds $1,800 for the year and for either of the two previous years. Since no tax is withheld on rent, substantial net rental income can put you in that situation.
Repossession: last day for notice (lease ending June 30, 2027)
To repossess a dwelling at the end of a 12-month lease ending June 30, 2027, give notice by Thursday, December 31, 2026, at least 6 months ahead; the tenant's silence during the following month counts as a refusal, and you then have one month to apply to the Tribunal administratif du logement (TAL). For an eviction, Bill 65's moratorium runs until June 6, 2027 and the TAL doesn't say how it treats a notice sent during the moratorium: check with the tribunal before acting.
Repossession and eviction: the rules
Source: TAL: Repossessing a dwelling
RL-31: dwellings rented on December 31
Every dwelling for which rent is paid or payable on December 31, 2026 needs a Relevé 31 (RL-31 slip) naming the tenants who signed the lease. Check your leases and your tenants' details now.
Last day for old printed lease forms
Printed lease forms of the previous version that were already on sale before 2026 can be used until December 31, 2026, with the TAL's free adjustment annex. For any lease signed after that, use the form in force since January 1, 2026, on paper or as an electronic lease.
January 2027
Notice of lease modification (rent increase)
For a 12-month lease ending June 30, 2027, the notice of a rent increase or any other change is given between January 1 and March 31, 2027. It must be in writing, in the language of the lease, and reproduce the mandatory text set by regulation. The tenant then has one month from receiving it to answer.
Tenant's notice of non-renewal
A tenant who hasn't received a notice of modification and wants to leave on June 30, 2027 must tell you between January 1 and March 31, 2027 (art. 1946, Civil Code of Québec). Without that notice, the lease renews.
Source: TAL: mandatory lease notices (2026 adjustment annex, PDF, in French)
Welcome tax: 2027 thresholds
For a purchase in 2027, transfer duties are 0.5% up to $64,400, 1% from $64,400 to $322,600 and 1.5% above that, except where the municipality charges a higher rate above $500,000. Cities that do set their upper brackets in their budgets.
Source: Gazette officielle du Québec, July 4, 2026: 2027 amounts (in French)
Check the due dates on your tax bill
Each municipality sets its 2027 instalment dates with its budget, usually adopted in December: note them as soon as the bill arrives (Montréal mails its bills at the end of January). For reference, in 2026 Montréal asked for two instalments, on March 2 and June 1, and Québec City for four. School tax is billed after July 1.
Source: City of Montréal: paying municipal taxes (in French)
TAL 2027 base rate (expected in January)
The TAL publishes the rent-fixing percentages in January; the 2026 ones (a 3.1% base rate) were announced on January 19, 2026. The 2027 rate will be used to calculate increases for leases renewed on July 1, 2027.
Source: TAL: Applicable percentages to the criteria for the fixing of rent
February 2027
2026 RL-31 slips: last safe day
Send the RL-31 slips to Revenu Québec and give each tenant who signed the lease their RL-31.CS copy no later than Friday, February 26, 2027. The law sets the last day of February, a Sunday this year, and Revenu Québec hasn't confirmed an extension, hence this safe date. With more than 5 slips, you must file online.
Corporations: 2026 tax balance
A corporation whose tax year ended December 31, 2026 generally pays its tax balance two months later, federally and in Québec; since February 28, 2027 is a Sunday, pay by Friday the 26th. Federally, the three-month deadline applies to corporations that qualify for the small business deduction, which generally rules out a corporation that only rents out dwellings.
March 2027
March tax instalment
First 2027 instalment to the Canada Revenue Agency and Revenu Québec, if you have to pay instalments.
April 2027
Replies to notices of modification
The tenant has one month from receiving your notice to refuse or say they're leaving: for a notice received March 31, until April 30. Silence means acceptance. If the tenant refuses, you have one month from receiving the refusal to ask the TAL to fix the rent; otherwise the lease renews on the same terms.
2026 income tax returns
Deadline to file your 2026 returns, with the T776 federally and one TP-128 per building in Québec, and to pay any balance. June 15 applies only if you or your spouse carried on a business: rent with basic services is income from property, not business income.
TP-1086.R.23.12 with your return
Attach form TP-1086.R.23.12 to your 2026 Québec return: every contractor paid for work on your buildings, with their QST number and the amount paid, taxes included. The penalty is $200 per person or business not reported.
June 2027
Scheduled end of the eviction moratorium
Bill 65 bans evicting a tenant to subdivide a dwelling, enlarge it substantially or change its use before June 6, 2027. The moratorium can end earlier if the vacancy rate measured by Canada Mortgage and Housing Corporation (CMHC) reaches 3%: check the state of the law with the TAL before acting.
Repossession and eviction: the rules
Source: Bill 65, S.Q. 2024, c. 23, published by the TAL (in French)
June tax instalment
Second 2027 instalment, if you have to pay instalments. June 15 is not the filing deadline for a landlord with rental income and no business income: that was April 30.
Leases ending June 30
A departing tenant must have vacated the dwelling: the law gives no grace period. Do the move-out inspection, with photos, before the next tenant arrives.
Source: TAL: mandatory lease notices (2026 adjustment annex, PDF, in French)
Corporations: T2 and CO-17 returns
A corporation whose tax year ended December 31, 2026 files its federal (T2) and Québec (CO-17) income tax returns by Wednesday, June 30, 2027, six months after year-end. Attach form TP-1086.R.23.12 to the CO-17.
Source: CRA: When to file your corporation income tax return
July 2027
July 1: moving day
A custom, not a law: nothing requires a lease to end on June 30. You must deliver the dwelling clean and in a good state of repair and habitability. Without a move-in inspection report or photos, the new tenant is presumed to have received it in good condition: document it when they arrive.
Source: TAL: mandatory lease notices (2026 adjustment annex, PDF, in French)
September 2027
September tax instalment
Third 2027 instalment to the Canada Revenue Agency and Revenu Québec, if you have to pay instalments.
December 2027
December tax instalment
Last 2027 instalment to the Canada Revenue Agency and Revenu Québec, if you have to pay instalments.
Repossession: last day for notice (lease ending June 30, 2028)
To repossess a dwelling at the end of a 12-month lease ending June 30, 2028, give notice by Friday, December 31, 2027, at least 6 months ahead. The tenant has one month to answer; silence counts as a refusal.
Repossession and eviction: the rules
Source: TAL: Repossessing a dwelling
End of 2027
Dwellings for which rent is paid or payable on this day will need a 2027 RL-31 slip. Also gather the year's tax bills, insurance premiums and work invoices: you'll need them for your income tax returns and to calculate the 2028 rent increases.
General information, not legal advice
This page summarizes the rules in force in Québec on the update date shown, for information only. It does not replace advice from a lawyer, notary or accountant, nor the official texts: when in doubt, rely on the sources above and on the Tribunal administratif du logement.
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