If you are a rental property owner and you leased a dwelling for which rent was paid or payable on December 31, 2015, you must file an RL-31 slip with us and issue a copy to your tenants.
The RL-31 slip is used to report information about leased dwellings on December 31, 2015. You can file it using the Prepare the RL-31 Slip online service.
For more information about filing the RL-31 slip, see RL-31.G-V, Guide to Filing the RL-31 Slip: Information About a Leased Dwelling.