One-Time Cost of Living Tax Credit

Note
Note Extension of the eligibility period

One of the eligibility requirements for the one time cost-of-living tax credit has been changed so that more low and middle-income Quebecers can receive it.

If your 2020 income tax return is filed or amended no later than June 30, 2022, and you are eligible, you will receive full payment of the tax credit.

If you filed or amended your 2020 income tax return after December 31, 2021, the credit or additional amount to which you are entitled will be automatically paid to you if you meet all eligibility requirements.

You do not have to apply for the credit. You will receive a payment if you are eligible and we will contact you in April 2022.

For more information about the extension, see information bulletin 2022-2 on the Ministère des Finances website.

End of note

The one-time cost of living tax credit is intended to help offset the part of the increase in the cost of living that is not covered by the indexation of the tax system. If you are eligible for it, a non-taxable lump sum will be deposited in your account or paid by cheque. 

How the credit is paid

If you meet the eligibility requirements (see “Eligibility” below), you will receive a one-time lump sum payment by direct deposit or by cheque.

You do not have to apply for the credit. If you are registered for direct deposit, the payment will be deposited into your or spouse's account automatically, and a notice confirming the payment will be deposited in My Account.

If you are not registered for direct deposit, or if you do not have a bank account or your banking information is incomplete or inaccurate, we will mail you a cheque. We will use the same banking information as for your solidarity tax credit payments.

You can register for direct deposit in My Account.

Credit amount

The tax credit is a one-time lump sum of:

  • $200 for an eligible individual;
  • $275 for an eligible individual without a spouse who lives alone;
  • $400 if you and your spouse are both eligible individuals (the credit will be paid to the person receiving the solidarity tax credit payments).  

The tax credit is not reduced based on your family income.

We will not withhold your cost of living tax credit payment to pay an existing debt to us.

Note
  • To receive the full tax credit if you are also receiving last-resort financial assistance, you must file your 2020 income tax return by December 31, 2021.
  • You will not receive the payment if you have no spouse and you die before January 1, 2022.
End of note

Eligibility

The eligibility requirements are the same as for the solidarity tax credit, which is based on your situation on December 21, 2020. You must meet all the following conditions:

  • You are entitled to the solidarity tax credit for the July 2021 to June 2022 payment period.
  • Your solidarity tax credit payment is greater than $0 for the July 2021 to June 2022 payment period.
  • You were not in prison or a similar institution on December 31, 2021.
  • You were resident in Québec on December 31, 2021.
  • You meet one of the following conditions:
    • You filed your 2020 income tax return by December 31, 2021.  
    • On December 31, 2020, you were receiving last-resort financial assistance under the Social Assistance Program, the Social Solidarity Program or the Aim for Employment Program.

Change during the year

Since the tax credit depends on your family situation on December 31, 2020, you do not have to inform us of any changes during the year.

For more information about the one-time cost of living tax credit, see information bulletin 2021-8 on the Ministère des Finances website.

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