出租人须要填报RL-31税单

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在2015年三月的财政预算案中，魁省财政部对团结税(STC)中的住房部分进行了修订。以前申报STC时是不用提交依据证明申报人是合格住房的业主、承租人或转组人，许多不合资格的申报人也申报该项税收抵免，额外增加了魁省纳税人的负担。为了解决这一问题，魁省财政部推出RL-31，要求房屋出租人清楚标明承租人的居住位置。

从今年开始，坐落在魁省境内的出租物业的业主必须填报RL-31税单，填报的主要内容是12月31日有关承租人或转租人的基本信息。与出租人签订租约或转租约的人士即为承租人或转租人，具有支付房租的法律义务。租约担保人不在此列。一般情况下，坐落在魁省境内，在年内已收租金或形成应收未收租金权利的出租物业，包括房屋、公寓及其他住所等，都要填报RL-31税单 。但如下出租物业例外：
（1）受有关法律法规监管的公私营机构如长期护理中心、康复中心等提供的住所；
（2）酒店出租的房子；
（3）一处自住房中少于三间房出租的；
（4）寄宿出租连续不超过60天的。

RL-31税单填报的内容包括：承租人或转租人总数，每处出租房地址，每个承租人或转租人的姓名地址，业主姓名和地址。不能提供这些信息的任何人，都将被罚款100加元。

每年2月底前必须申报RL-31税单。2015年申报RL-31税单的最后截止日为2016年2月29日，出租人必须在此日期前发送给魁省税务局和分发给各个承租人或转租人。如果出租人不能按时申报，则每迟报一天罚款25加元，最多罚款可至2500加元。

承租人或转租人在进行税务申报时，必须填报RL-31税单相关信息，才能申报团结税（“STC", 附表D）中的“房产税退税”。

原文：
In the March 2015 budget, Quebec’s Ministère des Finances announced a review of the solidarity tax credit (the “STC”) to ensure better management of the credit’s “housing” component. Previously, in claiming the STC, individuals were not required to prove that they were an owner, tenant or subtenant of an eligible dwelling. Therefore, many STC recipients claimed that they lived alone even though they shared a dwelling, resulting in additional costs to Quebec taxpayers. To address this problem, Quebec’s Ministère des Finances introduced the RL 31 slip for owners of one or more rental properties to clearly identify the place of residence of individuals claiming the STC.

RL-31 slips and affected dwellings

Owners (including businesses, individuals or corporations) of rental property located in Quebec for which rent was paid must now file RL-31 slips. The slips must include the required information about the tenants or subtenants of the dwelling on December 31 of a given year.

The tenants and subtenants to be entered on this new form are individuals who have signed a lease or sublease the owner consented to and who are therefore responsible for paying rent (excludes individuals who sign a lease as guarantors).

The RL-31 slip applies to houses, apartments and other dwellings located in Quebec and for which rent was paid or payable on December 31 of a given year. However, owners of a dwelling listed below are not required to file RL-31 slips:

A dwelling located in a facility maintained by a public or private institution under agreement (publicly funded) that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre governed by the Act respecting health services and social services;
A dwelling located in a building or a residential facility where the services of an intermediate resource or a family-type resource are offered;
A room situated in a principal residence, if fewer than three rooms are leased or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used; and
A room situated in a hotel establishment or in a rooming house that is leased or subleased for a period of less than 60 consecutive days.
Required information

The RL-31 slip must include the total number of tenants or subtenants, the address of each dwelling, the last name, first name and address of each tenant or subtenant, and the last name, first name and address of the owner(s). Any individual who fails to submit the required information, without having made a reasonable effort, is subject to a $100 penalty.
Filing deadline
RL-31 slips must be filed no later than the last day of February in the year following the year covered by the RL slips. Therefore, RL-31 slips for the 2015 taxation year must be submitted by February 29, 2016.

Filing RL-31 slips
Owners filing more than 50 RL-31 slips must submit the information requested by Revenu Québec electronically using software authorized by Revenu Québec or the “Prepare the RL-31 Slip” online service. Owners filing 50 or fewer RL-31 slips can submit them electronically using the above-mentioned methods or send paper slips to the following address:
3800, rue de Marly, Québec (Québec)  G1X 4A5.
Owners who fail to meet this obligation within the prescribed deadline are liable to a daily $25 late-filing penalty (up to a maximum of $2,500).
Owners must also provide a copy of the RL-31 slip (copy 2) to each tenant and subtenant whose name and address appear on the slip. Thus, tenants or subtenants can use the serial number indicated on this form to claim the STC on their personal income tax return.