The component for individuals living in northern villages is meant to compensate for the fact that the cost of living in such a location is higher than elsewhere in Québec. Northern villages are territories constituted as a municipality in accordance with the Act respecting Northern villages and the Kativik Regional Government.

There are 14 northern villages for purposes of this component:

For more on the other components of the solidarity tax credit, see the QST Component and Housing Component pages.