Solidarity Tax Credit – Line-By-Line Help

Eligibility requirements

You can claim the solidarity tax credit for the period from July 2019 to June 2020 if you met all of the following requirements on December 31, 2018:

  • You were 18 or older or, if you were younger than 18, you:
    • had a spouse
    • were the father or mother of a child who lived with you; or 
    • were recognized as an emancipated minor by a competent authority (such as a court).
  • You were resident in Québec.
  • You or your spouse was:
    • 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 had been living in Canada for 18 months.

However, you are not eligible for the solidarity tax credit if either of the following applies:

  • You were confined to a prison or similar institution on December 31, 2018, and, in 2018, you were confined for one or more periods totalling more than 183 days.
  • Someone received the child assistance payment from Retraite Québec with regard to you for the month of December 2018 (unless you turned 18 during that month).

Claiming the tax credit

To make sure you receive the full amount you are entitled to for each component of the solidarity tax credit, complete Schedule D.

If, on December 31, 2018, you were living with your spouse, only one of you can complete Schedule D for both of you. If you and your spouse were not living together, you must each complete a separate Schedule D.

Note

You can claim the solidarity tax credit even if you lived in a dwelling that is not eligible, such as a dwelling in low-rental housing (HLM), on December 31, 2018. 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.

Calculation of the credit

The solidarity tax credit for the period from July 2019 to June 2020 is based on your situation on December 31, 2018. To calculate your credit, we 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 had a spouse on December 31, 2018, the amount on line 275 of your spouse's return.

If your family income is equal to or greater than the maximum family income shown 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 into account. Simply complete Schedule D.

Maximum family income according to family situation on December 31, 2018
Family situation ($) Additional income for dependent children1 ($) Maximum family income ($)
A B (A+B)
Individual with a spouse 56,683
Single parent 52,082
Individual without a spouse 52,082 N/A 52,082
  1. In column B, enter $2,043 for each child for whom you or your spouse received the child assistance payment from Retraite Québec for the month of December 2018. Enter the same amount for each child born (or adopted) in December 2018 for whom you or your spouse received the child assistance payment for the month of January 2019.

You or your spouse was not resident in Canada in 2018

If, for all or part of 2018, you or your spouse on December 31, 2018, was not resident in Canada, you must take into account, in calculating your family income, all of the income that you and your spouse earned in the year, including income earned while you or your spouse was not resident in Canada.

Proof of eligibility for the housing component

To receive the housing component, you must be able to prove that you or your spouse (if applicable) was the owner, tenant or subtenant of an eligible dwelling on December 31, 2018. If either of you was the landlord, you must enter, in Schedule D, the roll number or cadastral designation (the “numéro matricule” or “désignation cadastrale”) shown on your (or your spouse's) municipal tax bill. If you or your spouse was a tenant or subtenant, you must enter, in Schedule D, the dwelling number shown in box A of the RL-31 slip issued by the owner of the building in which your dwelling was located. (If you have not received an RL-31 slip by mid-March 2019, contact the owner of your building. If you are still unable to get a slip, contact us.)

Owners of a residence located in a territory where municipal tax bills are not issued

If you or your spouse was the owner of a residence located in a territory where municipal tax bills are not issued, enter in Schedule D the dwelling number shown in box A of the RL-31 slip issued to you or your spouse by the body that has jurisdiction over the territory. If you have not received an RL-31 slip by mid-March 2019, contact the body in question. If you are still unable to get the slip, contact us.

Payment of the tax credit

We will send you a notice showing the amount you are entitled to for the period from July 2019 to June 2020 and the information we took into consideration to calculate it. The amount of the credit will determine how often it is paid:

  • If the credit is $800 or more, it will be paid in monthly instalments.
  • If the credit is more than $240 but less than $800, it will be paid in quarterly instalments in July, October, January and April.
  • If the credit is $240 or less, it will be paid as a lump sum in July.

You will receive the payment within the first five days of the month.

Registering for direct deposit

As a rule, you must be registered for direct deposit to receive the solidarity tax credit. 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 for individuals);
  • enclosing with your return a voided cheque 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
  • 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. 

You must inform us of any changes to your banking information. Note that you will lose your entitlement to the tax credit for the payment period from July 2019 to June 2020 if we are unable to deposit the tax credit by January 1, 2023.

Loss of entitlement to the credit

You are not entitled to receive the solidarity tax credit for a given month if, immediately before the first day of the month, you are no longer resident in Québec or are confined to a prison or similar institution. If such a situation arises after you claim the credit, call us.

In the case of a deceased person, we will stop paying the credit in the month following the person's death.

If your spouse received the solidarity tax credit for your couple and he or she dies or is confined to a prison or similar institution, you can receive the credit instead, provided you meet the conditions and claim it. For more information, contact us.

Deadline for claiming the tax credit

To receive the solidarity tax credit for the 2015 taxation year or later, you must claim it no later than four years after the end of the taxation year used to calculate the credit for the period in question. Since the tax credit for the period from July 2019 to June 2020 is based on the 2018 taxation year, you must claim it by December 31, 2022. If you are not registered for direct deposit, you must include the registration form when you claim the credit.

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 2015, 2016 or 2017 income tax return, you can still claim it. See “Did you forget to claim the credit?” under Claiming the Credit.

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