January 5, 2016 – As of January1, 2016, Revenu Québec imposes the use of the RL-31 slip (RL-31). This document is intended for those individuals or businesses who own a building containing at least one leased dwelling. They are required to provide this slip to any tenant whose name is on a lease or who sublets an apartment, as of December31, 2015 specifically.
This slip must be issued and remitted no later than February 29. It allows a tenant to benefit from the solidarity tax credit, if eligible. The government can prevent individuals not entitled to it from claiming this credit. Since the abolition of slip 4 related to real estate taxes, in 2011 the government no longer knew if those who availed themselves of this tax credit were truly tenants.
The owners do not have to declare the rents or carry out real estate tax calculations, as they were required to with Slip 4. They can register their tenants on the website of Revenu Québec, print the new Slip- 31 and mail it to each tenant, or send it electronically, under reserve of obtaining their written consent. This function is available since January 5, 2016.
The owners who do not want to use the Internet can make their declaration to Revenu Québec by telephone.
The Corporation of property owners of Quebec (CORPIQ) endorses this initiative of the government of Quebec, as it will reduce payments to taxpayers who are not entitled thereto. It considers, moreover, that the paperwork is lessened with the RL -31 from former slip 4.
For additional information on the RL -31, you can contact Revenu Québec at 514 940-1481 (Montréal), at 418 266-1016 (Québec) or at 1 855 291-6467 for persons who live in other areas of Québec. .
Montréal January 5, 2016
Source: Proprio
