Print this page    RL-4 Building information

Purpose of the RL-4:

An RL-4 slip is a statement of the property taxes applicable to a dwelling. RL-4 slip is necessary for individuals to claim Quebec property tax credits. Hence, owner of residential rental property must distribute RL-4 slips to tenants (or subtenants) and submit RL-4 slips and the RL-4 summary to Revenu Québec as well.

You are required to complete the RL-4 summary if you owned a building on December 31 of the year concerned and rented out one or more dwellings for which rent was paid or payable for the month of December. If you own more than one building on December 31, you must complete a separate RL-4 summary for each building.

You must provide proof of the amount of property taxes entered on the RL-4 summary. For example, you may enclose the original or a photocopy of a property tax bill that shows the address of the building and the taxes paid on the building.

You must allocate a portion of the property taxes to all tenants and subtenants who occupied a dwelling in the building on December 31 of the year concerned, whether they signed a lease or not. The property taxes applicable to an eligible dwelling must be allocated to the tenant who lived there on December 31 of the year concerned, even if the tenant occupied the dwelling for less than 12 months.

Any person who, on December 31 of the year concerned, occupied a dwelling in Quebec and was responsible for paying the rent for that month is considered a tenant, co-tenant or subtenant. This definition excludes a person who pays rent to another person who lives in the same dwelling, if the other person is responsible for paying the rent for the dwelling.

Distribution of copies and filing deadline for the RL-4 slip and the RL-4 summary

Copy 1

Attach copy 1 of your RL-4 slips to the RL-4 summary. You must send the documents, by the last day of February of the year following the year indicated on the slips, to one of the following addresses of Revenu Québec:

You do not have to provide copy 1 of the slips if you are Efiling or filing via the Internet the information that is requested on the RL-4 to Revenu Québec.

Copies 2 and 3

You must give copies 2 and 3 of the RL-4 slip to the tenant (or subtenant) by the last day of February of the year following the year indicated on the slip. You may also send these copies to the person's last known address.

If you wish to transmit the RL-4 slip electronically to a tenant (or subtenant), make sure you first obtain his or her written consent.

How to fill in this form:

You must enter the RL-4 data first in order to create RL-4 slips and RL-4 summary.

First, you must fill out the Individual Information form, or the Corporation Information form if applicable, from the Client Identification section. Click on Add forms... and select RL-4. Enter the building information, which includes the name of the legal entity that owns the building (individual, corporation, etc.), the address of the building, the total number of dwellings and the total amount of property taxes for the building for the fiscal periods of the municipality and the school board that began in the year concerned. If you, the owner, occupied a dwelling in the building, and one or more other dwellings in the building were rented out (or were available to be rented out) for residential purposes on that date, you must enter your property tax amount for your dwelling based on the percentage of the building's total floor space occupied by your dwelling. Also enter the rental value of non-rented dwellings for the month of December. The purpose is to calculate the amount of property taxes applicable to your dwelling and subtract it from the property taxes allocated to tenants.

If some dwellings or non-residential spaces are vacant on December of the year, you also need to enter the total rental value for these dwellings and non-residential spaces. Please note that if the rent covers the cost of food, Revenu Québec considers the rent equal to one-half of the amount paid.

Next, enter the information pertaining to each rented dwelling and space (including dwellings or spaces rented out for residential and non-residential purposes).

Enter the unit number and the slip type (original, amended, or canceled) accordingly.

Enter the full rent for the month of December, indicate the purpose of the rental unit (residential or non-residential) and specify whether the rent covers the cost of food.

Then, enter the name of the tenants who rented this dwelling or space.

If you want to send notices to the tenants, tick the notice type and enter the related information in the appropriate sections.

Once you have completed the data entry, click the in-house summary for an overview.

Click RL-4 summary to look at the calculation of property taxes to be allocated to tenants.

Click RL-4 Work chart to look at the calculation of property taxes allocated to each dwelling.

The RL-4 slips to tenants are generated by the form RL-4.

The RL-4 slips to government are generated by the form RL-4 - government copy.

Rental notices will be available with the next version of DT FormMax.

Link to the guide to filing the RL-4 slip:

http://www.revenu.gouv.qc.ca/en/sepf/formulaires/rl/rl-4_g.aspx

Specific instructions:

The program allows a maximum of 3 people to be entered for each dwelling. If more than three tenants or subtenants lived in one dwelling and they all need RL-4 slips, you have to enter the dwelling twice, enter the fourth to sixth tenant on the second page and prorate the rent paid for the month of December among those tenants.