Solidarity Tax Credit – Line-By-Line Help
There are three components to the solidarity tax credit:
- the QST component (which includes a basic amount, a spousal amount and an additional amount for a person who lived alone all year);
- the housing component;
- the component for individuals living in a northern village.
You may be eligible for the tax credit for the period from July 2023 to June 2024 if you met the requirements on December 31, 2022. See Schedule D for the full list of requirements and definitions of key terms.
Completing Schedule D is the only way to make sure that you receive the full amount of each component of the credit. If you are eligible but do not file Schedule D, you will only receive the basic amount of the QST component and the spousal amount, if applicable.
Calculation of the credit
The tax credit for the period from July 2023 to June 2024 is based on your situation on December 31, 2022. To calculate your credit, we add the amounts you are entitled to under each of the three components. The result 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, 2022, 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 credit. If it is less, complete Schedule D so that we can determine whether you are eligible.
If your principal residence is located in a northern village, do not take the table into account. Simply complete Schedule D.
|Family situation||($) A||Additional income for dependent children ($) (B)||Maximum family income ($) (A+B)|
|Individual with a spouse||63,351||$2,283 for each child|
|Single parent||58,179||$2,283 for each child|
|Individual without a spouse||58,179||Not/Applicable||58,179|
You or your spouse was not resident in Canada throughout the year
If you or your spouse on December 31, 2022, was not resident in Canada for all or part of 2022, you must calculate your family income by taking into account all the income you and your spouse earned in the year, including income earned while 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, 2022. Depending on your situation, you must enter the following information in Schedule D:
- If you or your spouse was the owner, enter the roll number or cadastral designation (the “numéro matricule” or “désignation cadastrale”) shown on the municipal tax bill.
- If you or your spouse was a tenant or subtenant, enter the dwelling number shown in box A of the RL-31 slip issued by your landlord. If you have not received an RL-31 slip by mid-March 2023, see the instructions on the back of Schedule D.
You may be eligible for the solidarity tax credit even if you lived in an ineligible dwelling, such as a dwelling in low-rental housing (HLM), on December 31, 2022. 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.
Payment of the credit
We will send you a notice showing your tax credit for the period from July 2023 to June 2024 and the information we took into consideration to calculate it. The amount of the credit will determine how often it is paid (see the table below).
You will receive the payment within the first five days of the month.
|Tax credit||Payment frequency|
|$800 or more||Once a month|
|$241 to $799||Four times a year (July, October, January and April)|
|$240 or less||Once a year (July)|
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-V).
You must inform us of any changes to your banking information. You will lose your eligibility for the tax credit for the payment period from July 2023 to June 2024 if we are unable to deposit the tax credit by January 1, 2027.
Loss of entitlement to a payment
You cannot 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.
If your spouse received the credit for your couple and 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.
In the case of a deceased person, we will stop paying the credit in the month following the death. However, if your spouse received the tax credit for your couple and dies, you do not have to claim the credit for the current payment period. If you meet the eligibility requirements, we will pay you the remaining amounts once we have been notified of the death.
Deadline for claiming the credit
To receive the full solidarity tax credit for a given payment period, you must claim it no later than four years after the end of the taxation year used to calculate the credit for the period. Since the tax credit for the period from July 2023 to June 2024 is based on the 2022 taxation year, you must claim it by December 31, 2026. 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 2019, 2020 or 2021 income tax return, you can still claim it. See “Did you forget to claim the credit?” under Claiming the Solidarity Tax Credit.