Solidary Tax Credit

OVERVIEW OF THE SOLIDARITY TAX CREDIT

For low- and middle-income households, the solidarity tax credit is a refundable tax benefit.

The amount of your credit for the period from July 2021. To June 2022 will be dependent on your status on December 31. 2020, because it is based on your situation on December 31, the prior year.

You must file your income tax return and fulfill all other conditions to be eligible for this credit.

THE SOLIDARITY TAX CREDIT’S COMPONENTS

The solidarity tax credit is made up of three parts:

1. The element of housing:

To qualify for the housing component, you must be able to show that you or your spouse (if applicable) owned, rented, or sublet an eligible home on December 31, by filling out Schedule D:

You must enter the dwelling number (box A of the RL-31 slip) and the number of tenants or co-tenants residing in your residence if you or your spouse were a tenant or subtenant (box B of the RL-31 slip). (Contact your landlord if you have not received your RL-31 slip by mid-March.)

You must provide the roll number or cadastral designation (the “numéro matricule” or “désignation cadastrale”) found on your municipal tax bill if you or your spouse were the owner of the house.

2. The QST element:

The component is intended to help qualified persons offset the impact of the Québec sales tax (QST) on their purchasing power.

Additional amount for a single individual

To be eligible for the extra amount for a single person, you must have lived alone in a residence for the preceding year. For example, you must have lived alone in a residence from January 1 to December 31, 2021 to be eligible for the amount for July 2022 to June 2023.

If you lived with only one or more persons under the age of 18, you are deemed to have lived alone.

3. Individuals residing in northern communities will benefit from this component:

The component for those who live in northern communities is intended to compensate for the fact that the cost of living in these areas is greater than in other parts of the province.

For the purposes of this component, there are 14 northern villages:

Akulivik, Aupaluk, Inukjuak, Ivujivik, Kangiqsualujjuaq, Kangiqsujuaq, Kangirsuk, Kuujjuaq, Kuujjuarapik, Puvirnituq, Quaqtaq, Salluit, Tasiujaq, Umiujaq.

Even if you are not eligible for all three components, you may be eligible for the credit. For example, you can claim the credit even if you resided in an ineligible home on December 31, 20XX, such as a dwelling in low-rental housing (HLM). In this situation, we simply consider the QST component as well as, if appropriate, the component for those who live in a northern village.

ELIGIBILITY FOR THE TAX CREDIT FOR SOLIDARITY

If you met all of the following conditions on December 31, 2020, you may be eligible for the solidarity tax credit for the period July 2021 to June 2022:

• You were 18 years old or older, or if you were under the age of 18, you:
• had a partner;
• If you were the father or mother of a kid who lived with you; or if you were the father or mother of a child who lived with you
• a competent authority acknowledged you as an emancipated minor (such as a court).
• You used to live in Québec.

You or your partner were:

1. A citizen of Canada;
2. A lawful permanent resident or a protected person under the Immigration and Refugee Protection Act; or
3. A temporary resident or holder of a temporary resident permit, as defined by the Immigration and Refugee Protection Act, who had spent the previous 18 months in Canada.

Situations in which you are unable to participate

However, if you fall into one of the following categories, you are not eligible for the solidarity tax credit:

1. On December 31, 2020, you were incarcerated in a prison or similar facility for one or more times totaling more than 183 days, and you were incarcerated for one or more periods totaling more than 183 days in 2020.
2. Someone got a Retraite Québec family allowance payment in your name for December 2020. (unless you turned 18 during that month).

The family’s earnings

Even if you fulfill the qualifying conditions, if your family income is equal to or more than the maximum, you will not be eligible for the credit. For additional information, go to Credit Calculation.

Use the Solidarity Tax Credit Payments Estimator to get an estimate of the tax credit you could get.

HOW TO GET THE TAX CREDIT FOR SOLIDARITY

You must file your income tax return and fulfill all other conditions to be eligible for this credit. You must claim the credit on Schedule D of your income tax return to collect all of the amounts you may be eligible to for each component of the solidarity tax credit. If you are qualified for the credit but do not submit Schedule D, we will simply pay the basic amount of the QST component and the spousal amount, if applicable.

Creating a direct deposit account

The direct deposit record will give you the solidarity tax credit.

Any changes to your financial details must be reported to us. If we are unable to deposit the tax credit before January 1, 2025, you will lose your claim to the tax credit for the payment period from July 2021 to June 2022.

Spouse Situation

If you had a spouse and he or she resided with you on December 31. Last year, only one of you can complete Schedule D to claim the solidarity tax credit for both of you.

If you had a spouse on December 31, but he or she did not live with you at the time (for example, if one of you is permanently residing in a residential and long-term care facility [CHSLD]), you must separately file a separate Schedule D to claim the solidarity tax credit.

Newcomer to the Territory

If you moved to Québec in 2021, you must claim the solidarity tax credit for the period July 2022. To June 2023 on Schedule D of your 2021 income tax return.

Bankruptcy Situation

You must claim the solidarity tax credit in your return for the period after your bankruptcy. We will consider your revenue for the same time when calculating the amount of your credit.

Alterations to Schedule D

You must file a new, revised Schedule D as well as form TP-1.R-V. Request for an Adjustment to an Income Tax Return, if any of the information on your Schedule D is inaccurate. You can also get in touch with us.

Have you forgotten to claim your credit?

You must make a complete claim no later than December 31. Of the fourth taxation year after the one for which you are claiming it to get the full amount of the solidarity tax credit you are entitled to for that time.

PAYMENT OF THE TAX CREDIT FOR SOLIDARITY

If you qualify for the solidarity tax credit. You will get a notice of determination detailing the amount of your credit for the period July 2021 to June 2022. As well as the information used to compute it.

The frequency of payments

The amount paid for the credit also determines the frequency.