Residential rental buildings Owner’s(Relevé 31)

Fiscal and Financial Planning Guide 2024-2025

Owners > Residential rental buildings Owner’s (Relevé 31)

Owners of residential rental buildings have to produce a new Relevé 31 for their tenants.

Relevé 31 have to be issued before February 28^th, 2024 using the Revenu Québec web site. The statements must be handed to tenants who occupied an apartment on December 31st, 2024.

The Relevé 31 produced by residential rental buildings owners will be useful to support possible claims by theirs tenants for the Québec Solidarity Tax Credit when they prepare their Québec tax returns.

It should be noted that the maximum Quebec Solidarity Tax credit is in the order of $1,200 for a person leaving alone and $1,900 for a family with two children. The credit is reduced gradually for income over $41,000 and is reduced to zero when the income reaches approximately $62,000 for a single person or and $73,000 for a couple.

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