RL-31 slip (Relevé 31)

Who files it, and for which dwellings

Any person or partnership owning a building that rented a dwelling in Québec for which rent was paid or payable on December 31 files a Relevé 31 (RL-31 slip) for that dwelling: an apartment in a plex, a house, a condo or a room. Box A holds the dwelling's unique number, which can't be reused from one year to the next; box B, the number of tenants who signed the lease. One slip lists up to 5 tenants.

Exclusions include low-rental housing (HLM) and units for which the Société d'habitation du Québec pays part of the rent, as well as a room in your principal residence if fewer than 3 rooms are rented there (unless it has its own entrance or bathroom facilities).

The deadline

By the last day of February, copy 1 goes to Revenu Québec and the RL-31.CS copy to each tenant who signed the lease. For the 2026 slips, February 28, 2027 is a Sunday and Revenu Québec hasn't confirmed an extension: aim for Friday, February 26, 2027. With more than 5 slips, you must file online, through the "Prepare and View the RL-31 Slip" service.

Each missing required item can cost a $100 penalty. Tenants need the slip to claim the solidarity tax credit. See also the deadline calendar.

Learn more

• Taxes

  RL-31 slip (Relevé 31): who files it, when and how

  Every landlord renting out a unit on December 31 files a Relevé 31 slip for it and gives a copy to each tenant who signed the lease. Who it covers, what goes on it, the 2027 deadline and the penalties.