You can claim this non-refundable tax credit if, in a given calendar year or in the first 60 days of the following year, you acquired, as first purchaser, either of the following:

• class A shares in the Fonds de solidarité des travailleurs du Québec (FTQ)
• class A or class B shares in Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi

For more information, see the instructions for line 424 in the guide to the income tax return (TP-1.G-V).