The Québec Minister of Finance announced a refundable tax credit granting a special grocery and energy payment to help low- to middle-income households offset a cost of living increase. To be eligible for it, an individual must be eligible for the solidarity tax credit for the period from July 1, 2025, to June 30, 2026, because they met the requirements on December 31, 2024.

The tax credit will be paid in a lump sum of:

• $100 for an eligible individual without a spouse
• $150 for a couple (eligible individual and their spouse)

An additional $50 will be added to the payment for households with at least one child under 18 on April 1, 2026. The additional amount will be $50 per household, regardless of the number of minor children in the household. Parents with joint custody will each receive $50.

Unlike the solidarity tax credit, the new one-time credit is not reduced based on family income. The credit will be paid automatically to eligible individuals starting on or shortly after June 4, 2026. No application is needed.

To receive the new tax credit, the individual must file their 2024 income tax return by December 31, 2028, or have received last-resort financial assistance for the month of December 2024.

For more information, see information bulletin 2026-4 (PDF – 315 KB) on the Ministère des Finances website.