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RL-31 Slip Production: Apartment Occupancy Information to Be Provided
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As of January 2016, any person or company who owns a building containing a rental unit will be required to provide a RL-31.CS slip to all individuals who are registered as tenants or sub-tenants on December 31, 2015. The deadline to submit the statement is February 29.
This declaration will allow the tenant, if they are eligible, to receive solidarity tax credit. At the same time, it will help the Government prevent people from claiming this credit when in fact they are not entitled to it. Indeed, since the abolition in 2011 of the RL-4 slip on property taxes, the government was no longer able to validate if the taxpayer was truly a tenant. However, landlords do not have to submit rent and property tax calculations as was the case at the time of the RL-4 slip. They can register their tenants on the Revenu Québec website, print the new RL-31.CS slip and hand it to each tenant (or send it electronically with their written consent). The information will be sent automatically to Revenu Québec and can be reused or updated the following year. The function of the Revenu Québec website to produce the slips is not yet available, but will be after December 31.
Landlords who do not wish to use internet can submit their statement by calling Revenu Québec. An exact number of forms to be completed will be sent to them afterwards by mail. Corpiq is in agreement with the government's efforts to reduce the amounts paid to taxpayers who are not entitled to a credit. Furthermore, CORPIQ is convinced that the administrative task will be less tedious than previously required for the production of the RL-4 slip.
The function to download the RL-31 slip will be available on the Revenue Quebec website as of January 5. You can contact Revenu Québec at 514 940-1480 if you are a Montreal resident, 418 266-1016 if you are a resident of Quebec city, or the toll free number 1 855 291-6467 from elsewhere in Quebec.
- RL-31 Guide – Information on dwelling occupancy
- RL-31.CS sample – Information on dwelling occupancy:
- Landlords ( RL-31) (in French)
- Tenants ( RL-31.CS) (in French)