Relevé 31: Errors to Avoid for Quebec Landlords

What is Relevé 31?

Relevé 31 is a mandatory form that landlords of rental properties must submit each year to their tenants and to Revenu Québec. It serves to confirm occupancy of a dwelling on December 31st so that tenants can claim certain tax credits, such as the solidarity tax credit.

Most Common Errors

Many errors occur each year in Relevé 31 submissions.

Here are the most common ones:

• Incorrect number of tenants or subletting confusion: For example, listing only one of two roommates, or including a subtenant who is not considered an official tenant by Revenu Québec.
• Incorrect addresses or unit numbers: A mistyped address or reversed apartment number can prevent a tenant from claiming their tax credit correctly.
• Omission of eligible units: Forgetting to declare a unit occupied on December 31st (e.g., a unit occupied by a relative or a unit rented through subletting) is a common error.
• Incorrect or missing names: A spelling mistake or missing first name is enough to invalidate the form. Each name must correspond exactly to the tenant's civil identity.
• Late or non-submission: The deadline for submitting Relevé 31 is strict: it must be submitted to Revenu Québec and provided to tenants no later than the last day of February. Delays result in penalties.
• Failure to produce an amended form after correction: If an error is discovered after submission (e.g., incorrect address), an "amended" type form must be produced.
• Use of non-compliant software or technical errors: If you use software not authorized by Revenu Québec or an outdated version, or if the generated XML file does not meet required specifications (incorrect field labels, missing authorization number, incorrect format), it may be rejected in its entirety. It is important to rely on the official list of authorized software for producing government forms.
• Non-compliance with submission method: Revenu Québec requires that forms be submitted online as soon as you produce more than 5. Producing too many paper forms is considered non-compliant and may result in financial penalties.

Penalties for Relevé 31 Non-Compliance

A simple error in Relevé 31 can have significant consequences. For the tenant, it can mean the loss or delay of the solidarity tax credit they are entitled to. For the landlord, an omission, delay, or inaccurate data can lead to financial penalties and, in some cases, an audit by Revenu Québec.

These errors also undermine tenant confidence, as they expect to receive their tax documents correctly completed and submitted on time.

Here are some examples of penalties:

• Failure to file within the prescribed deadline: $25 per day of delay, up to a maximum of $2,500.
• Non-compliance with submission method: fixed penalties ranging from $125 to $2,500 depending on the number of forms.
• Missing or inaccurate information: an omission can result in a fine of approximately $100 per form.

What to Do in Case of Error? Correction Steps

When you realize that a submitted Relevé 31 contains errors, it is essential to act quickly and according to formal procedures.

Here are the steps to follow:

Produce an amended form (type "A")

To correct an already submitted form, you must prepare a corrected form in which you enter the letter A in the "form code" box. In the "No. of last form submitted" box, enter the number of the original form. The amended form must be completed in full.
For a form submitted through software or via a platform, you must return to the platform to modify your form in order to resubmit it to Revenu Québec and to the tenant.

Communicate with tenants

After producing and submitting the amended form to Revenu Québec, make sure to send the corrected copy to the affected tenants. The document must clearly indicate "amended" to ensure their tax transparency and avoid errors in tax credit applications.