Producing RL-31 Statement: A Owner’s Guide

Producing the RL-31 statement is a requirement from Revenu Québec that all owners or managers of rental properties must adhere to.

This process ensures compliance and transparency towards tenants.

Understanding the steps and best practices of this task allows for smooth navigation through fiscal and administrative complexities. Our guide offers a clear overview to master this essential process.

Download the Revenu Québec guide

Understanding the RL-31 Statement

If you are a property manager or owner of a rental property, you will need to fill out the RL-31 statement every year as part of your year-end tasks. This document informs Revenu Québec about the rental situation of a property as of December 31st of the relevant year.

You will need to detail the following information:

  • Unit number (unique)
  • Number of tenants
  • Complete address of the rented unit
  • Tenant’s details and address at the bottom of the form
  • Owner’s details and address at the bottom of the form

RL-31 for the Solidarity Tax Credit Application

Tenants use the RL-31 statement to apply for the solidarity tax credit when filing their income tax returns.

Production and Submission Period: December 1st to the last day of February

Technically, the production period for RL-31 statements begins on December 1st each year. However, RL-31 statements must be produced for any unit where rent was paid or payable by a tenant or subtenant on December 31st. That’s why our management software allows for RL-31 statement production in the first week of January.

You have until the last day of February to submit copy 1 of the RL-31 statement (RL-31) to Revenu Québec. Simultaneously, you must provide copy 2 (RL31.CS) to tenants, ensuring compliance and transparency.

Producing the RL-31 Statement: Our Practical Guide

You must produce one RL-31 statement per unit. If you manage 20 buildings with 12 units each, you will need to produce 240 RL-31 statements.

Here’s how to do it in 3 steps.


The RL-31 statement must be produced by any owner (individual or partnership) of a property that has rented a unit, provided that rent was paid or due on December 31st of the relevant year.
The RL-31 statement informs Revenu Québec about the occupancy of units in Quebec, essential for the solidarity tax credit and fiscal transparency for tenants. It is also used by tenants wishing to apply for the solidarity tax credit.

An RL-31 statement is required for any dwelling in Quebec (houses, apartments, rooms, etc.) if:

  • Rent was paid or payable on December 31st of the relevant year.
  • The unit is not subsidized or at a low rent (e.g., social housing or units under a program of the Société d’habitation du Québec).
  • It is not in a hospital, a long-term care facility, a rehabilitation center, or a center under the Act respecting health services and social services for Indigenous and Cree people.
  • It is not in a building providing intermediate or family resource services.
  • For rooms in a private residence (family home), a statement is necessary if more than two rooms are rented, or if the room has an external exit or independent sanitary facilities (bathroom).
  • It is not a room rented for less than 60 days in a hotel or rooming house.