Legal obligations

FECHIMM is reminding its member cooperatives that, as owners of rental housing, they are again required this year to file a RL-31 slip for each of their dwellings. Dwellings leased to subsidized persons are not subject to this rule.

Since the coming into effect of this obligation last year, landlords must send these RL-31 slips to Revenu Québec and to the lessee or subtenant registered in the lease of each dwelling as of December 31, 2016. The deadline for submitting this statement is February 28, 2017. It provides the tenant or subtenant the information needed to claim the solidarity tax credit in their income tax return.

To prepare and file the RL-31 slips, cooperatives may use the Prepare and view the RL-31 slip online service on the Revenu Québec website or a software authorized by Revenu Québec to generate RL-31 slips.

For more information, see the Guide to Filing the RL-31 slip – Information about a Leased Dwelling (RL-31.G-V).