Eligibility for the Solidarity Tax Credit
You may be eligible for the solidarity tax credit for the period from July 2023 to June 2024 if you met all the following requirements on December 31, 2022:
- 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 the last 18 months.
Situations in which you are not eligible
However, you are not eligible for the tax credit if either of the following situations applies to you:
- You were confined to a prison or similar institution on December 31, 2022, and, in 2022, you were confined for one or more periods totalling more than 183 days.
- Someone received a family allowance payment from Retraite Québec with regard to you for December 2022 (unless you turned 18 during that month).
- You and your spouse (if applicable) were refugee protection claimants on December 31, 2022.
Even if you meet the eligibility requirements, you will not receive the credit if your family income is equal to or greater than the limit. For more information, click Calculation of the Credit.
For an estimation of the tax credit you may receive, use the Solidarity Tax Credit Payments Estimator.
Registering for direct deposit
As a rule, you must be registered for direct deposit in order to receive the solidarity tax credit.
You must inform us of any changes to your banking information. Note that 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.
You can register for direct deposit:
- by using the online service in My Account for individuals.
- by registering online through your financial institution (if your financial institution offers this service).
- by enclosing a voided cheque bearing your name and social insurance number with your return (the cheque must be from an account you hold at a financial institution that has an establishment in Canada).
- by completing a Request for Direct Deposit (form LM-3-V) and filing it with your return.
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.
Contact us if you do not have a bank account.