Solidarity Tax Credit

Eligibility requirements

You are eligible for the solidarity tax credit if, at the beginning of a month included in the period from July 1, 2014, to June 30, 2015, you meet all of the following requirements:

  • You are 18 or older or, if you are younger than 18, you
  • You are resident in Québec.
  • You or your spouse (This link will open a new window) 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 living 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, 2013, 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, 2013, complete the Solidarity Tax Credit Application for New Residents of Québec (form TP-1029.CS.1-V).

Notes
  • If you turn 18 before June 1, 2015, and wish to claim the solidarity tax credit for the months in which you are entitled to it, you must file an income tax return for 2013, regardless of whether or not you earned income. Enclose Schedule D with your return.
  • 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, where applicable, the component for individuals living in a northern village (This link will open a new window).

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 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 so that we can determine the amount of the tax credit to which you are entitled.

Important
If your principal residence is located in a northern village, do not take the table below into account. Simply complete Schedule D. 

Maximum family income according to family situation

For all or part of the year, you or your spouse was not resident in Canada

If, for all or part of 2013, you or your spouse was not resident in Canada, you must, in calculating your family income, take into account 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 2014 and ending in June 2015.

Registration for direct deposit

To receive the solidarity 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). If you live closer to Québec City, file form LM-3.Q-V; if you live closer to Montréal, file form LM-3.M-V. 

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 will be revised accordingly. For that 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

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, you must 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, you must notify the RRQ of the change. If the change concerning your conjugal status or children may also affect the amount of your solidarity tax credit, you must notify us of the change as well. For example, if you become the only eligible person to live in your dwelling because you and your spouse have been separated for at least 90 days, you must notify the RRQ of your separation, and you must notify us that you have become the only eligible person to live in your dwelling. Likewise, if you have a new spouse but were previously the only eligible person living in your dwelling, you must notify the RRQ that you have a new spouse and notify us that you are no longer the only eligible person living in your dwelling.

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 or 2012 income tax return, you can still claim it. For more information, see Correcting an Oversight.

Last Updated: 2014-01-17