The solidarity tax credit is intended for persons whose family income is less than the maximum family income corresponding to their family situation, or who live in a northern village, or who are owners, tenants or subtenants.
The new solidarity tax credit replaces
The credit may be claimed in the personal income tax return. Recipients of the tax credit must notify Revenu Québec of their change of address or any change in situation that could affect the amount to which they are entitled.
SpouseThe person who is married to or is in a civil union with another person, or who is his or her de facto spouse (see the definition below). If the relationship breaks down, the person can still be considered a spouse if the spouses have been separated for less than 90 days.
De facto spouse A person of the opposite sex or of the same sex who, at any time in the year,
ConditionsA person can claim the solidarity tax credit if, at the beginning of a month included in the period from July 1 of one year to June 30 of the following year, he or she meets the following requirements:
The solidarity tax credit is paid once a month by direct deposit in the bank account of the person to whom the credit was granted.
The monthly payments of the solidarity tax credit will be made on:
The solidarity tax credit took effect in July 2011.