Relevé 31 and Rent Increases: How to Meet Your Obligations Without Error

The relevé 31 confirms the rent paid by a tenant and must be issued every year, no later than the last day of February. A rent increase follows a separate timeline, tied to the lease end date. For a portfolio owner, mastering both obligations prevents late filings, invalid notices, and unnecessary trips to the Tribunal administratif du logement.

The relevé 31: an annual obligation, not just paperwork

The relevé 31 must be produced by any individual, or partnership, who owns a building where rent was paid or payable as of December 31. Two copies are required: one for Revenu Québec, and one for the tenant or subtenant concerned.

For an owner managing a single unit, this obligation stays simple to track. For a portfolio of several buildings, it becomes an exercise in coordination: every unit, every lease, every tenant change during the year has to be reflected accurately in the final document.

The timeline for a rent increase notice

The notice of increase, or lease modification, follows different deadlines than the relevé 31:

• Lease of 12 months or more: the notice must be given between 3 and 6 months before the lease ends.
• Lease of less than 12 months: the notice must be given between 1 and 2 months before the lease ends.
• Lease with no fixed term: the notice must be given between 1 and 2 months before the planned modification date.

Once the notice is received, the tenant has one month to respond. Without a response, the new conditions may be deemed accepted depending on the circumstances. If the tenant refuses, the owner then has one month to start the process before the Tribunal administratif du logement.

The mistakes that keep coming up

In a portfolio of several buildings, mistakes almost never come from a lack of knowledge of the rules, but from a lack of method:

• Mixing up the relevé 31 deadline with the increase notice deadline, which leads to notices sent at the wrong time.
• Not keeping proof of delivery, which weakens the file if the tenant disputes the date of receipt.
• Using the same notice template for every lease, without distinguishing between 12-month, less-than-12-month, or open-ended leases.
• Handling each building on its own instead of on a shared calendar, which multiplies the risk of oversight as the portfolio grows.

Two separate obligations, one same level of rigour

The relevé 31 is a tax obligation: it documents the rent paid, independent of any negotiation with the tenant. The increase notice, on the other hand, falls under lease modification and follows the rules of the Civil Code of Québec as well as the process before the Tribunal administratif du logement.

Handling both files with the same management logic, rather than treating them as two separate tasks, reduces the number of incomplete files. An owner who still manages their own portfolio often ends up juggling these deadlines alongside calls, complaints, and late rent payments, which eats into the time available for the files that actually matter.

How a rental portfolio structures its compliance

For a multi-unit portfolio, the approach that works rests on three simple elements:

• A single calendar per building, cross-referencing the lease end date with the legal window for sending the notice.
• A notice template adjusted to lease length, rather than a one-size-fits-all version.
• Proof of delivery kept for every relevé 31 and every increase notice sent.

This kind of documentation discipline is exactly what sets a solid file apart from a fragile one before the Tribunal administratif du logement. If you'd rather have these deadlines tracked for you, request a quote to have your portfolio assessed.

Why trust this to Gestion Morin

Gestion Morin supports building owners and handles rentals, tenant screening, rent collection, maintenance, and emergencies. Leases, increase notices, relevé 31 filings, and files before the Tribunal administratif du logement are all tracked with the same rigour, file by file, across an entire portfolio.

This approach is also backed by an RBQ general contractor licence, which keeps renovations in-house rather than subcontracted. The service covers Victoriaville, Drummondville, and Trois-Rivières. For an owner still managing their own portfolio who wants these obligations off their plate, request your quote to see how your portfolio can be taken care of.