The Releve 31 or RL-31 slip is used in the Canadian province of Quebec as a tax slip for property owners who rent their property (or parts of it) to tenants or subtenants. Anyone who receives any rental income through a leased real estate property like a place of business or residence, needs to file the RL-31 slip before the set due dates. Let’s find out more about it.
Releve 31 (RL-31): Who is it for and why must it be filed?
Who is required to file the RL-31 slip?
The RL-31 slip must be produced by any person or partnership who owns a building and who has rented accommodation for which rent was paid or was payable on December 31st of the year in question.
What is the RL-31 slip used for?
The RL-31 slip is used to report information on the occupancy of any place of residence/business as of December 31st of the year in question. The information provided on this statement is used by the tenant or the sub-tenant who is claiming the tax credit for tax return purposes.
What kind of houses need you to file an RL-31 slip?
You must file an RL-31 slip for any kind of residential building (house, apartment, room or any other kind of house) which fulfills the following conditions:
- It is located in Quebec;
- Rent was paid or was payable on December 31st of the year in question for this particular house;
- It is not a dwelling located in a low-rental housing (HLM);
- It is not a place of accommodation located in a facility maintained by a public or private institution under agreement (publicly funded) which operates a hospital center, a residential and long-term care center duration (CHSLD) or a rehabilitation center governed by the Act respecting health services and social services;
- It is not a dwelling located in a building or a living room where the services of a resource are offered in an intermediary/family-type manner;
- There is not a room located in your main residence, when less than three rooms are rented there, or available for rent, unless the room has a separate exit to the exterior or sanitary facilities independent of those you use;
- It is not a room located in a hotel establishment or in a rooming house, which is rented or sublet for a period of less than 60 consecutive days.
What are the steps required to file the RL-31 slip?
- The required information must be provided using the prescribed RL-31 slip. You can fill it out online or you can also obtain it in paper form. Note that you can also use a computer generated statement. To do this, you can obtain software authorized by Revenu Québec for producing RL-31 slips or even designing your own software to produce slips.
- If you are designing your own software to produce your statements by computer, certain requirements must be adhered to. You will find information on this subject in the Partners section of Revenu Quebec’s website. Note that Revenu Quebec does not grant financial compensation to people who provide their own statements.
- For more information on the certification of software to produce RL-31 slips in XML format, contact the Relations with Partners and Planning Department by telephone by dialing 418 266-1201 or 1 866 840-7060 (toll free), or by email at email@example.com.
What is the deadline for filing the RL-31 slip?
The RL-31 slip should be filed no later than the last day of February of the year following that covered by the statements, you must
• send the RL-31 slips (RL-31);
• send RL-31 slips (RL-31.CS) to tenants and subtenants.
How to send your statements to Revenu Quebec?
- The RL-31 slip (RL-31) that you must send to Revenu Quebec is copy 1 of the RL-31 slip.
- You must send Revenu Quebec an RL-31 slip (RL-31) for each dwelling that meets the conditions we discussed earlier in the post.
- If you file more than 50 RL-31 slips (RL-31), you must send them to Revenu Quebec by Internet (in an XML file) using software authorized by Revenu Québec.
- If you file less than 51 RL-31 slips (RL-31), you must send them to Revenu Quebec either by Internet (in an XML file) using software authorized by Revenu Québec or the online service Produce RL-31 slips, either by the post (on paper).
- Note that you do not need to provide Revenu Quebec with copy 1 of the paper statements if you are sending Revenu Quebec the statements over the Internet.
- However, be sure to keep the statements in technological or paper form, as the case may be.
- You must send the documents intended for to the following address:
3800, rue de Marly, Québec (Québec) G1X 4A5.
For more information on sending statements over the Internet (in an XML file) using software
authorized by Revenu Québec, contact the Electronic Data Acquisition Division by telephone by
dialing 418 659-1020 or 1 866 814-8392 (toll free), or by email at firstname.lastname@example.org.
How to send the RL-31 slip to tenants and subtenants?
The RL-31 slip (RL-31.CS) that you must send to tenants and subtenants is copy 2 of the statement. You must send an RL-31 slip (RL-31.CS) to each of the tenants and subtenants whose name and address appear on copy 1 of the RL-31 slip (RL-31) that you sent to Revenu Quebec for housing.
If you file the statements on paper, you must give the tenants and subtenants copy 2 statements in person or send them by mail. If you send them the statements electronically, you must first have obtained their written consent, which may in particular be sent to you electronically, by mail or otherwise.
How can you modify/cancel your RL-31 slip?
- To modify or cancel an RL-31 slip already sent over the Internet (in an XML file) using authorized software by Revenu Québec, follow the instructions in guide ED-425 on the Revenu Quebec website. You can send RL-31 slips online, modified or canceled.
- To modify or cancel an RL-31 slip already sent over the Internet using the Produce RL-31 slips online service, access the service and follow the instructions.
- To modify a statement already sent on paper, file a corrected statement marked “Modified” and enter the letter A in the “RL-slip code” box. On the corrected statement, enter the box “Number of the last statement transmitted “. This number is mentioned in the upper right-hand corner of the statement you wish to modify.
- To cancel a statement already sent on paper, make a photocopy of the last statement sent and enter the words “Canceled” as well as the letter D in the box “Code of the statement”. Make sure that the number in the upper right corner is clearly legible on the photocopy.
What is the penalty for late filing of RL-31 slips?
The Tax Administration Act provides for penalties if you file the RL-31 slip late. When you file an RL-31 slip, you must make reasonable efforts to obtain the information concerned by this statement. You will incur a penalty of $100 if you fail to provide the required information on time.