Recipients of Last-Resort Financial Assistance
As of the payment period beginning after June 30, 2019, an amount corresponding to the basic amount and the spousal amount, if applicable, of the QST component of the solidarity tax credit will automatically be paid to individuals receiving last-resort financial assistance on December 31 of the previous year if, on September 1 of the current year, they did not file their income tax return for the previous year.
Peter was receiving last-resort financial assistance on December 31, 2019. If, on September 1, 2020, he has not yet filed his 2019 income tax return, he will still receive a payment corresponding to the basic amount and the spousal amount, if applicable, of the QST component of the solidarity tax credit.
To receive all the amounts under each component of the credit he may be entitled to, Peter must file his 2019 income tax return, including Schedule D.