The Relevé 31 slip for tenants: a valuable ally for paying less tax

The RL-31 (Housing Occupancy Information) is a key piece of your Quebec income tax return. This slip is valuable: It allows you to claim the housing component of the solidarity tax credit—the other two being the QST component and the Northern Villages component. In other words, the RL-31 puts more money in your pocket with a refund that will be paid to you by cheque or direct deposit later in the year. Here's how this document can help you top up your bank account.

What is the Relevé 31?

• Relevé 31 is a tax document that landlords fill out and that must be forwarded to tenants and subtenants who were occupying a unit on December 31 of a given taxation year.
• The information in this slip is used to complete Schedule D (Solidarity Tax Credit) of your provincial income tax return. It contains the contact information of both the occupant and the owner, as well as the housing number—consisting of 15 numbers and letters—generated by Revenu Québec.

When should your landlord provide it to you?

This tax slip must be provided to you each year by February 28 or 29 following the tax year to which it applies. Owners are also required to forward it to Revenu Québec.

What is the link between Relevé 31 and the solidarity tax credit?

Relevé 31 activates the housing component of the solidarity tax credit. This refundable tax credit helps low- and middle-income households offset the costs of Quebec sales tax (QST) and housing. For residents of the 14 eligible northern villages, the RL-31 also compensates for the higher cost of living.

Warning: Without this slip, Revenu Québec considers that you do not have any eligible housing expenses. This significantly reduces the tax refund you may be entitled to. “Many tenant taxpayers don't even know this slip exists,” says Jin Woo Kim, a tax specialist at TurboTax. “And yet, without this slip, tenants could pay more taxes than necessary.”

The eligibility requirements for claiming this credit are as follows: You must be a tenant or subtenant, of age on December 31, 2025, reside in Quebec, file your tax return and register for direct deposit.

Housing component amounts

The basic amount varies depending on your family situation as of December 31. The data in the table below apply from July 2026 to June 2027.

For example, Pierre and Marie rent an apartment where they live with their two children. Every other week, another of Peter's children, born from a previous union, lives with them. The couple is therefore entitled to $906, plus $158 for each of their children ($316) and $79 for Pierre's child in shared custody, for a total of $1,301.

The solidarity tax credit gradually decreases as family income increases. For a single person, the credit no longer applies when that income reaches $63,258. For a couple with two children, it no longer applies when the income reaches $74,158.

What if your landlord has not provided you with the slip?

1. Check your eligibility: Relevé 31 is issued only for the housing unit occupied on December 31. If you moved during the year, only your address on that date counts. Note: The refund you are entitled to does not vary depending on the price of your rent. It is a fixed amount.
2. It should also be noted that some housing is not eligible (HLM, CHSLD, rehabilitation centres). In these cases, no Relevé 31 is issued.
3. Contact your landlord. It may just be a simple oversight. If they are not forthcoming, remind them that they may face penalties if they do not provide the document.
4. You can consult the “My Account” section on Revenu Québec's client area to check if your Relevé 31 has been sent to Revenu Québec. Your landlord may have failed to do so.
5. If, as of February 28 or 29, you have not yet received Relevé 31, you can contact Revenu Québec directly to report the situation.

Complete your return with confidence

• TurboTax helps Quebec taxpayers navigate through provincial statements and credits.
• The software will guide you step by step to use your Relevé 31 and maximize your solidarity tax credit.

There are three options: Complete your return yourself, get help from an expert along the way, or let a TurboTax expert take care of everything for you.

Learn more