What is a Releve-4?

Allan | April 12, 2010 - 6:34 am

The Releve-4 is an official Revenu Quebec tax slip prepared by the landlord of a residential rental unit and issued to the tenant who was the occupant as of December 31 of the prior year. The value in the box A– “Impot fonciers relatifs au logements” represents the combination of property tax and school tax allocated to your dwelling which was included in your rent.

All tenants may be entitled to a Property Tax Refund if their family income does not exceed $50,411 for the tax year of 2009.

If you are a tenant and have not received your Releve-4, kindly ask your landlord for this document.

If you are a landlord and have not issued this document to your tenants, please do so immediately. The deadline to issue this document was February 28. Please remember that a copy of this Releve-4 and the RL-4 Summary must be mailed to Revenu Quebec. Failure to do so, may result in penalties of $25 per day up to a maximum of $2,500.

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  • KSINGH

    Quick questing regarding the Releve 4 from the Landlord’s POV:

    How do you calculate the Releve 4 in the case of a multiple unit building?
    Is the amount indicated prorated for the months the tenant has occupied the unit (i.e. – one of my tenants moved in of Dec 1 of the year – so does he only qualify for 1 months value of the total taxes paid…?)

    Thanks so much

    • Allan

      You should pro-rate the releve-4 based on the rent collected per dwelling. The rent value is based on December 31 rent.

  • Ron

    Do Releve-4 carry forward? I have one from last year that I did not claim.

    • Allan

      The tax refund offered by the Releve-4 must be claimed in that tax year. If it wasn’t claimed last year, you will need to file an adjustment.

  • junior

    What can I do if I have no more contact with my landlord ? Can I still file it with the total amount I paid him during my stay or will I be ineligible since I don’t have a releve-4?

    • Allan

      You’ll have to contact your city hall and school tax office to obtain copies of the tax bills for the property for that year. You will then have to calculate the taxes attributed to your dwelling. The tax bills are the necessary documentation in lieu of the releve-4.

  • Mathieu Cote

    My landlord told me her accountant told her not to prepare releve-4 because it wasn’t big enough. We are 5 people living in 1 house, we each have our own room. She doesn’t live with us. Was her accountant right in telling her so? She had made one last year.

    • Allan

      By law all landlords must provide a releve-4 to their tenants by February 28 of the following year with no exceptions. Since you are roommates, you have the choice to split the releve-4 any way you prefer. The total claimed must not exceed the amount on the releve-4 slip. I would highly recommend the roommate with the lowest income claim the full amount on his/her tax return in order to receive the highest taxable benefit.

  • Greg

    What do I do if my landlord where I used to live only gave a RL-4 to the tenants who were there at 31-12-2010 (I moved out at the end of july 2010 and was there from august 2009). Is he refusing to send me one now because he might be fiend for filing a RL-4 past the deadline? If so that shouldn’t be my problem…

    • Allan

      You’re entitled to a Releve-4 if you lived in the apartment on December 31.

      • Greg

        Alright, thanks for the quick response!

  • alexis

    i received my Rl-4 but can anyone tell me where i use this information in my quebec taxes? Every site i consult talks about how to fill out the form, and the regulations but not how to claim the credit. Thanks

    • Allan

      Hi Alexis,
      This can be found in Schedule B, Part E of the Quebec Tax Return.

  • Sesenatilgan

    I went to Renenue Quebec, I was told there is no more Releve 4 that is needed  to be given the tenants 
    by the owner 

    http://www.revenuquebec.ca/fr/sepf/formulaires/rl/rl-4.aspx 

    ”
    Notez que 2010 est la dernière année pour laquelle cette déclaration de renseignements doit être produite. Depuis le 1er juillet 2011, le remboursement d’impôts fonciers est remplacé par le crédit d’impôt pour solidarité, pour lequel un propriétaire d’immeuble n’a pas à produire de relevé 4. ”

    It says that 2010 is the last year where RL4 is given for tax declaration … 

    • Anonymous

      That is correct. 2010 was the last tax year for the Releve-4 and has since been replaced by the new Solidarity Tax Credit.

      • VB

        Should we expect to receive some document from our landlord? 

      • Anonymous

        2010 was the last tax year for the releve-4. Landlords will no longer be giving any forms to their tenants.

  • ann

    Is it true that 2010 was the last year for rl 4, I am not sure what to do?

    • Anonymous

      Yes it was the last year and has been replaced with the solidarity tax credit.