Quebec · Landlord guide
RL-31 Slip: What Quebec Landlords Need to Know
Every year, Quebec landlords must produce an RL-31 slip for their rented dwellings. Tenants use it to claim the solidarity tax credit, and missing the deadline can cost you in penalties. Here is what's required and when.
Deadline
Last day of February
For dwellings where rent was paid or payable on December 31 of the previous year.
Who has to produce RL-31 slips
If you are a landlord in Quebec, you must produce an RL-31 slip for each eligible dwelling for which rent was paid or payable on December 31. The slip identifies the dwelling and the tenants or subtenants living there on that date.
Two copies, two recipients
- Copy 1 (RL-31) is filed with Revenu Québec.
- Copy 2 (RL-31.CS) goes to each tenant and subtenant, who use it to claim the solidarity tax credit.
Penalties for missing it
Revenu Québec can impose a penalty for failing to file RL-31 slips on time, calculated per day of delay up to a maximum amount. Producing slips early in the year avoids the February rush.
How to produce your RL-31 slips
- 1
List your dwellings on December 31
Identify every unit where rent was paid or payable on December 31 of the year.
- 2
Confirm who lived there
Record the tenants and subtenants occupying each dwelling on that date.
- 3
Prepare the slips
Complete an RL-31 for each dwelling using Revenu Québec's forms or approved software.
- 4
File and distribute
Send copy 1 to Revenu Québec and give copy 2 (RL-31.CS) to each tenant, by the last day of February.
Keep tenant records current
The slip depends on knowing exactly who occupied each unit on December 31. Keeping leases and tenant lists up to date through the year makes RL-31 season quick.
Frequently asked questions
When are RL-31 slips due?
By the last day of February of the year following the year covered by the slips. For the 2025 tax year, the deadline was February 28, 2026.
Why do tenants need the RL-31?
Tenants use the information on the slip to claim the solidarity tax credit on their Quebec income tax return.
What happens if I don't file?
Revenu Québec can charge a penalty for each day the slips are late, up to a maximum.
Quebec-ready property management
Automanagement keeps your units, leases and tenants organized in English or Quebec French, so you always know who lived where on December 31.
General information for landlords, not legal or tax advice. Rules change; confirm the current requirements with Revenu Québec. Last reviewed 2026-09-28. Official source