Sending RL-31 slips to your tenants: rules, deadlines and a compliant method
Every winter, Quebec landlords and property managers face two distinct obligations: filing the RL-31 slips with Revenu Québec and giving each tenant their copy (RL-31.CS) — both by the last day of February.
Delivering the tenant copy electronically is allowed, but Revenu Québec attaches precise conditions: prior written consent, protection of personal information, identity verification and a tamper-proof format. This guide covers it all: who must file, when, the penalties, a reusable consent template and a comparison of delivery methods.
The RL-31 slip: who, for whom, and when
Who must file the RL-31?
Any person or partnership that owns a building and rented out a dwelling for which rent was paid or payable on December 31 of the year covered must file an RL-31 for that dwelling (a house, an apartment, a rented condo, an eligible room), if it is located in Quebec. Some dwellings are excluded, notably low-rental housing (HLM) and dwellings in CHSLDs.
Two documents, two recipients
- The RL-31 (copy 1) is filed with Revenu Québec — one slip per eligible dwelling.
- The RL-31.CS (copy 2) is given to each tenant or subtenant who signed the lease — if two people are on the lease, each one receives their own slip.
Penalties for filing late or leaving information out
- Late filing: a penalty of $25 per day late, up to a maximum of $2,500 (Tax Administration Act).
- Missing information: a $100 penalty per required piece of information omitted — unless it concerns a tenant's identity and you made reasonable efforts to obtain it.
- Wrong filing method: a separate penalty also applies if you exceed the mandatory online-filing threshold but file on paper anyway (see below).
What does your tenant do with the RL-31?
The RL-31.CS gives your tenant the dwelling number (box A) and the information they need to claim the solidarity tax credit on Schedule D of their income tax return. Without an RL-31, they risk losing the housing component of that credit — which is why reliable, on-time delivery matters.
Giving the slip to the tenant: paper or electronic?
On paper, you hand copy 2 to the tenant in person, by mail or otherwise — no special conditions. Electronic delivery is allowed, but Revenu Québec imposes precise conditions.
Revenu Québec's conditions for electronic delivery
- Prior written consent. You must have obtained the tenant's or subtenant's written consent beforehand. That consent can be sent to you electronically, by mail or otherwise.
- Clear and revocable consent. The tenant must clearly indicate that they consent to receiving their RL-31 electronically and that the consent remains valid until they notify you that they wish to revoke it. You must inform them of the means available to revoke their consent.
- Protection of personal information. You must protect tenants' and subtenants' personal information during transmission.
- Identity verification. You must be able to verify the identity of any person giving their consent.
- Tamper-proof format. The format of the slips you send must not allow the information they contain to be modified.
Source: Revenu Québec's Guide to Filing the RL-31 Slip (RL-31.G), part 2.4 — Distributing RL-31 slips to tenants and subtenants (regulation 1086R70).
In other words: sending a PDF by regular email is not prohibited, but it is up to you to demonstrate that the information was protected, that the right recipient received it and that the document could not be altered. A secure channel with recipient authentication and an access log makes that demonstration far simpler.
Consent template for electronic delivery
Here is a reusable template that covers Revenu Québec's requirements: clear consent, validity until revoked, and the means to revoke. Have it signed (on paper or electronically) before the first electronic delivery, and keep it on file.
Consent to electronic transmission of the RL-31 slip (RL-31.CS)
I, the undersigned, [first and last name of the tenant or subtenant], tenant or subtenant of the dwelling located at [full address of the dwelling, including the apartment number], consent to my RL-31 slip (RL-31.CS), issued by [name of the owner or property manager], being sent to me electronically at the following email address: [tenant's email address].
I understand that this consent remains valid until I notify the owner that I wish to revoke it. I may revoke this consent at any time by sending written notice to [owner's email or mailing address]. If revoked, my RL-31 slip will be provided to me on paper.
Signature of the tenant or subtenant: ______________________ Date: ______________
Template provided for guidance only. Adapt it to your situation and keep every signed consent in your records.
Filing with Revenu Québec: the online-filing threshold
Don't confuse giving the slip to the tenant (RL-31.CS) with filing it with Revenu Québec (RL-31): the latter has its own format rules.
- More than 5 slips of the same type? Since January 1, 2024, you must file them online — in an XML file using authorized software, or through Revenu Québec's online service for preparing and viewing RL-31 slips.
- 5 slips or fewer? You may file online or by mail (on paper) to 3800, rue de Marly, Québec (Québec) G1X 4A5.
- Penalty: if you exceed the threshold and still file on paper, the penalty starts at $125 (for 6 to 50 slips) and increases in tiers with the number of slips.
You will still see the old "50 slips" threshold quoted — it appears in earlier versions of the RL-31 guide. The threshold was lowered to more than 5 slips of the same type for slips filed on or after January 1, 2024.
Comparison: four ways to deliver the RL-31.CS to a tenant
| Method | Written consent required | Protection of personal information | Proof of delivery | Effort for you and your tenants |
|---|---|---|---|---|
| Mail or hand delivery | No — paper is the default method | Good (paper document) | None, unless registered mail (costly at scale) | Printing, stuffing envelopes, postage — heavy for a portfolio of several dwellings |
| Regular email (PDF attached) | Yes, beforehand | Weak — email is not end-to-end encrypted, wrong-recipient risk, PDF freely editable and forwardable | No reliable proof of opening or of who actually read it | Fast to send, but Revenu Québec's conditions are hard to demonstrate if questioned |
| Portal with tenant account | Yes, beforehand | Good, if the portal is properly secured | Varies — access log depends on the platform | The tenant must create an account and remember a password; uneven adoption, frequent reminders |
| doclinc secure link (from Outlook) | Yes, beforehand — like any electronic delivery | Encryption, Canadian hosting, recipient authentication (SMS, voice call or secret question) on every access | Full access log: who opened the slip, when, and how their identity was verified | Bulk delivery from Outlook; no account for the tenant to create |
Comparison based on the electronic-delivery conditions published by Revenu Québec and on the general characteristics of each method. Whichever electronic channel you choose, the tenant's prior written consent remains mandatory.
Frequently asked questions
What is the deadline for sending the RL-31 slip?
The last day of February of the year following the year covered by the slips. That deadline applies both to filing the RL-31s with Revenu Québec and to distributing the RL-31.CS copies to tenants. For 2026, it is February 28, 2027.
Can I email the RL-31 slip to my tenant?
Yes, electronic delivery is allowed — provided you obtained the tenant's written consent beforehand, you protect their personal information, you are able to verify the identity of the person giving consent, and you use a format that does not allow the information to be modified. A regular email with a PDF attachment struggles to meet the last three conditions.
Does the tenant's consent have to be in writing? Can it be revoked?
Yes, consent must be in writing and obtained before electronic delivery. It can be sent to you electronically, by mail or otherwise. It remains valid until the tenant notifies you that they wish to revoke it, and you must inform them of the means available to revoke it.
Do I have to file my RL-31 slips online with Revenu Québec?
If you file more than 5 RL-31 slips for a calendar year, online filing has been mandatory since January 1, 2024 (XML file through authorized software, or Revenu Québec's online service). With 5 slips or fewer, paper is still accepted.
What is the penalty for filing RL-31 slips late?
The Tax Administration Act provides for a penalty of $25 per day late, up to a maximum of $2,500. On top of that: a $100 penalty per required piece of information omitted, and a separate penalty if you exceed the online-filing threshold without filing over the Internet.
What does the tenant use the RL-31 for?
It lets them claim the solidarity tax credit on their income tax return (Schedule D), notably using the dwelling number in box A. It is a refundable credit paid to low- and middle-income households; without an RL-31, your tenant may lose the housing component of that credit.
Electronic delivery calls for a channel that protects the information — and leaves a trace
doclinc delivers your RL-31 slips through secure links, straight from Outlook: encryption, Canadian hosting, tenant authentication by SMS, voice call or secret question — with no account to create — and a full access log documenting who received what, and when. Exactly what you need to deliver your RL-31.CS copies in bulk, compliantly.
Deliver your RL-31s in bulkStart a free trial
The content of this page is provided for general information only and does not constitute tax or legal advice. Rules can change: always check the current requirements with Revenu Québec (revenuquebec.ca) or a professional.
