RL-31 slip and the solidarity tax credit when a senior lives in a residence

Last updated: June 16, 2026

At tax time, many families discover a small slip they'd never heard of: the RL-31. Issued by the owner of a dwelling, this slip confirms to Revenu Québec that a person was occupying an eligible dwelling on December 31. It plays a role in the solidarity tax credit, a credit aimed in particular at modest-income households.

When an aging parent lives in a private seniors' residence (RPA), the question often comes up: are they entitled to an RL-31? Who has to provide it? And how does it combine with the other tax measures tied to housing? This page explains, in plain terms and with no invented figures, what the RL-31 is, what it does for a senior in a residence, and where to verify the official information.

What is the RL-31 slip?

The RL-31 is a Quebec tax document that owners of rental dwellings must generally give to their tenants. It shows the dwelling's address, the number of tenants and the reference date. Its purpose is to inform Revenu Québec about the occupancy of an eligible dwelling on December 31 of the year — information used to calculate the housing component of the solidarity tax credit.

In other words, the RL-31 is not a credit in itself: it's a supporting document. For a person to claim the “housing” portion of the solidarity credit, Revenu Québec needs to know they were occupying an eligible dwelling. The RL-31 conveys that information. The exact eligibility rules, amounts and deadlines are set by Revenu Québec: always verify the current conditions with that official source.

The solidarity tax credit, in brief

The solidarity tax credit is a Government of Quebec measure that helps households, especially those with more modest incomes. It combines several components, including one tied to the Quebec sales tax (QST), one tied to housing, and one for certain people living in a northern village. It's the “housing” component that involves the RL-31.

The credit is calculated based on the household's situation and income; it is usually paid by Revenu Québec after the income tax return is filed. We quote no specific amount or threshold here, because they change and depend on each file: to find out your eligibility and the sums involved, check with Revenu Québec or a tax preparer. The key takeaway: without a filed income tax return, you cannot receive this credit, even if you are entitled to it.

Is a senior in a residence (RPA) entitled to an RL-31?

The short answer: it depends on the nature of the dwelling and Revenu Québec's rules. A room or apartment rented in a private seniors' residence can, in many cases, correspond to an eligible dwelling — but it isn't automatic for every setting. Some types of housing, or some “services” portions of the contract, may be treated differently. That's why you should rely on the official rules rather than a rule of thumb.

In practice, it is the residence (the owner or operator) that must produce and give the RL-31 to the eligible tenant, by the date set by Revenu Québec (generally early in the calendar year). If your parent lives in an RPA and hasn't received their RL-31, the first step is to request it from the residence's administration. Keep in mind too that other tax measures — such as the tax credit for home-support services for seniors — are separate from the RL-31 and rely on different documents.

How to get or recover an RL-31

If the RL-31 is missing as tax season approaches, here are useful steps:

• Ask the residence: contact the RPA's administration or customer service and request the RL-31 for the relevant year. The operator is the one who issues it.
• Check the mail and any portal: the slip may have been mailed or handed over in person; some residences post it in an online resident space.
• Keep a copy: once obtained, file it with the senior's other tax documents (notice of assessment, other slips).
• In case of doubt or dispute: if the residence delays or refuses while the dwelling appears eligible, Revenu Québec can tell you how to proceed.

For a caregiver managing a parent's finances, it can help to centralize these documents and, if needed, confirm that a power of attorney or protection mandate allows you to act on the senior's behalf with Revenu Québec.

Don't confuse the different tax measures

Quebec's system includes several tax benefits that can touch a senior in a residence, and they're easy to mix up. Three commonly confused examples:

• the RL-31 and the “housing” component of the solidarity tax credit, covered on this page;
• the tax credit for home-support services for seniors, which concerns certain eligible service expenses and relies on different supporting documents;
• various deductions or credits tied to health expenses or to services included in the lease.

Each of these measures has its own rules, forms and conditions. Rather than assuming, the safest approach is to gather all the year's slips and receipts, then confirm eligibility with Revenu Québec or someone who prepares tax returns. A well-run residence search accounts for the rent and what it includes, but the tax side is settled at filing time, document in hand.

Frequently asked questions

What is the RL-31 slip?

The RL-31 is a Quebec tax document given by a dwelling's owner to their tenant. It confirms to Revenu Québec the occupancy of an eligible dwelling on December 31 and is used to calculate the housing component of the solidarity tax credit. It's not a credit in itself, but a supporting document. The exact conditions are set by Revenu Québec.

Does a senior living in a private residence (RPA) receive an RL-31?

It depends on the nature of the dwelling and Revenu Québec's rules. A room or apartment rented in an RPA can, in many cases, correspond to an eligible dwelling, but it isn't automatic for every setting. The residence is the one that must produce and give the RL-31 to the eligible tenant. If no slip arrives, request it from the residence's administration.

How do I get a missing RL-31?

Contact the residence's administration or customer service and request the RL-31 for the relevant year: the operator issues it. Also check the mail and any online resident portal. If the residence delays or refuses while the dwelling appears eligible, Revenu Québec can tell you how to proceed.

Is the RL-31 the same as the home-support tax credit?

No. The RL-31 supports the housing component of the solidarity tax credit. The tax credit for home-support services for seniors is a separate measure that concerns certain eligible service expenses and relies on different documents. Gather all the year's slips and receipts and confirm eligibility with Revenu Québec.

Do you have to file a tax return to receive the solidarity credit?

Yes. The solidarity tax credit is usually paid after the income tax return is filed. Without a filed return, you cannot receive this credit, even if you are entitled to it. To learn your eligibility and the sums involved, which depend on income and situation, check with Revenu Québec or a tax preparer.