TAX OBLIGATIONS

Are you a landlord of an eligible dwelling for which rent was paid or payable on December 31, 2019. You must file an RL-31 slip and give a copy to your tenants.

The RL-31 slip is used to report information about leased dwellings on December 31, 2019.

RL-31 slips must be filed and distributed no later than February 28, 2020.

Filing

You can file RL-31 slips for the 2019 taxation year using the service for preparing and viewing the RL-31 slip (available for the 2019 taxation year as of December 1).

If you filed RL-31 electronically for 2018, you can use the same information to file the slips for 2019.

You can also file your RL-31 slips:

1. using authorized software you purchased;
2. using software you developed (provided it meets our requirements); or
3. on paper (if you have to file on paper, contact us).

For more information about filing the RL-31 slip, click Filing RL Slips and Summaries. You can also refer to the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V) or the RL-31 Slip Helpsheet (RL-31.G.A-V).

COMPONENTS OF THE SOLIDARITY TAX CREDIT

The solidarity tax credit has three components:

1. the housing component
2. the QST component
3. the component for individuals living in northern villages

You may be entitled to the credit even if you are not eligible for all three components. For example, you can claim the credit even if you lived in a dwelling that is not eligible, such as a dwelling in low-rental housing (HLM), on December 31, 2019. In such a case, they will take into account only the QST component and, if applicable, the component for individuals living in a northern village.

About Expert Fiscaliste

Expert Fiscaliste provides income tax preparation and consulting services to individuals, businesses, with real estate residential operations in Quebec.

If you want to take advantage of our services for your Tax Returns Give us a call at 514-954-9031, or visit our Contact Tax Experts page.