Relevé 31: Information about a Leased Dwelling

The Relevé 31 (RL-31) slip reports information about an eligible leased dwelling* for which rent was paid or was payable on December 31 and is filed with Revenu Québec by the owner of the rental property. If you’re a tenant or a subtenant of a leased dwelling, you’ll receive a copy of the RL-31 slip (RL-31.CS), which you’ll need to claim the Solidarity tax credit.

*An eligible dwelling is a house, apartment, room, or similar place of residence in Québec that acts as your principal residence. An eligible dwelling doesn’t include low-rental housing, a room in a hotel, etc.