RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Eligible dwelling (for purposes of the solidarity tax credit)

A dwelling (for example, a house, a room or an apartment in a duplex or condominium building) located in Québec in which an individual ordinarily lives and that is the individual's principal residence, excluding, for example:

  • a dwelling in low-rental housing within the meaning of the Civil Code of Québec, such as an HLM or a dwelling for which the Société d'habitation du Québec agrees to pay an amount towards the rent; 
  • a dwelling in a facility maintained by a public institution or private institution under agreement (publicly funded) that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre governed by the Act respecting health services and social services;
  • a dwelling located in a hospital centre or reception centre within the meaning of the Act respecting health services and social services for Cree Native persons;
  • a dwelling for which an amount is paid toward rent under a program governed by the National Housing Act (for example, a dwelling located in a housing cooperative); 
  • a dwelling located in a building or residential facility where the services of an intermediate resource or a family-type resource are offered; 
  • a room located in the principal residence of the landlord where fewer than three rooms are rented or offered for rent, unless the room has either a separate entrance from the outside or sanitary facilities separate from those used by the landlord;
  • a room located in a hotel establishment or in a rooming house that is leased or subleased for a period of fewer than 60 consecutive days.
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter