RL-4 Summary

RL-4 summary lines instructions:

Line 20

Enter 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.

Line 23

The result is the total amount of property taxes that you must allocate to your tenants. If, on December 31 of the year concerned, the building contained a vacant dwelling or a space rented out for non-residential purposes, also complete lines 24 through 27.

Line 24

Enter the total amount of the rents for the building for the month of December of the year concerned (excluding your dwelling, any vacant space or dwelling, and any space or dwelling used for non-residential purposes). If the rent covers the cost of food, Revenu Québec considers the rent equal to one-half of the amount paid.

Line 26

Enter the total amount of the rents and rental values for the building for the month of December of the year concerned (excluding your dwelling). This total includes the amount from line 24 and any other rent for the month of December only, such as the rent for a space rented out for non-residential purposes, as well as the rental value of a vacant space or dwelling or a space used for non-residential purposes.

Line 27

The result is the total amount of property taxes that you must allocate to the tenants who lived in the building on December 31 of the year concerned. This amount must correspond to the total of the amounts entered in box A of all the RL-4 slips for the building.

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

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