Solidarity Tax Credit
You are eligible for the solidarity tax credit if, at the beginning of a month included in the period from July 1, 2013, to June 30, 2014, you meet all of the following requirements:
- You are 18 or older or, if you are younger than 18, you
- have a spouse (This link will open a new window);
- are the father or mother of a child who lives with you; or
- are recognized as an emancipated minor by a competent authority (such as a court).
- You are resident in Québec.
- You or your spouse is
- a Canadian citizen;
- a permanent resident or a protected person, within the meaning of the Immigration and Refugee Protection Act; or
- a temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who has been resident in Canada for the preceding 18 months.
However, you are not eligible for the solidarity tax credit
- for the month(s) at the beginning of which you are confined to a prison or similar institution, or
- for the month(s) in which someone receives the child assistance payment from the Régie des rentes du Québec with regard to you.
Claiming the tax credit
If you were resident in Québec on December 31, 2012, complete Schedule D to claim the solidarity tax credit.
If you have a spouse (This link will open a new window) who ordinarily lives with you, only one of you can claim the solidarity tax credit for both of you.
If you started living in Québec after December 31, 2012, complete the Solidarity Tax Credit Application for New Residents of Québec (form TP-1029.CS.1-V).
- If you reach the age of 18 before June 1, 2014, you must file an income tax return for 2012 whether or not you earned income. Enclose Schedule D with your return to claim the solidarity tax credit.
- You can claim the solidarity tax credit even if you live in a dwelling that is not eligible, such as a dwelling in low-rental housing (HLM). In such a case, we take into account only two components of the credit: the QST component and the component for individuals living in a northern village (This link will open a new window) (if applicable).
Calculation of the credit
The solidarity tax credit is calculated based on your situation. To calculate your credit, we will add the amounts to which you are entitled under each of the following three credit components:
- the QST component
- the housing component
- the component for individuals living in a northern village
The total amount may be reduced on the basis of your family income.
Your family income is the amount on line 275 of your return plus, if you have a spouse (This link will open a new window), the amount on line 275 of your spouse's return.
If your family income is equal to or greater than the maximum family income provided in the table below, you will not receive the solidarity tax credit. If it is less, complete Schedule D. We will determine whether or not you are entitled to an amount under this tax credit.
Maximum family income according to family situation
You or your spouse was not resident in Canada throughout the year
If you or your spouse was not resident in Canada throughout the year, you must take into account, in calculating your family income, all of the income that you and your spouse earned, including income earned while you or your spouse was not resident in Canada.
Payment of the credit
We will advise you of the amount of your tax credit and provide you with the information used to calculate it. The credit will be paid monthly starting in July 2013 and ending in June 2014.
Registration for direct deposit
To receive this tax credit, you must be registered for direct deposit. If you have not already registered, you can do so
- by using the Register for Direct Deposit online service (to use this service you must be registered for My Account);
- by enclosing with your return a blank cheque marked "VOID" on the front and bearing your name and social insurance number (the cheque must be from an account at a financial institution that has an establishment in Canada); or
- by completing a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V) and enclosing it with your return.
Change in your situation in the course of the year
The solidarity tax credit is paid once a month to better meet the needs of the individuals receiving it. If your situation changes in the course of the year, the amount of your credit must be revised accordingly. For this reason, you must notify us of any change in your situation that could affect the amount to which you are entitled. You must do so before the end of the month following the month of the change. For instance, you are required to inform us if
- you and your spouse have been separated for 90 days or more because of the breakdown of your relationship;
- you have a new spouse;
- you begin or cease to reside in a northern village (This link will open a new window);
- you move into an eligible dwelling (This link will open a new window) or a dwelling that is not eligible;
- you are confined to a prison or similar institution;
- you leave Québec to settle elsewhere permanently;
- the number of co-tenants (This link will open a new window) in your dwelling changes.
If your situation changes in the course of the year, notify us in either of the following two ways:
- Use our Give Notification of a Change in Situation: Solidarity Tax Credit online service (to use this service you must be registered for My Account).
- Complete a Notice of Change in Situation: Solidarity Tax Credit (form TP-1029.CS.3-V) and mail it to us. You can obtain the form from our website, or order it by telephone or online. However, if you did not previously claim the solidarity tax credit for the year and you want to claim it because you have been living separately from your spouse for 90 days or more due to the breakdown of your relationship, complete Schedule D instead.
If you or your spouse receives the child assistance payment from the Régie des rentes du Québec (RRQ) and the change in your situation concerns your conjugal status or children, notify only the RRQ of the change.
You did not claim the solidarity tax credit in your return for a previous year
If you did not claim the solidarity tax credit in your 2011 income tax return, you can still claim it. For more information, see Correcting an oversight.