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 QST credit;
- the property tax refund;
- the credit for individuals living in northern villages.
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.
Spouse
The 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,
- is living in a conjugal relationship with another person and is the biological or adoptive parent (legally or in fact) of at least one of their children;
- has been living in a conjugal relationship with another person for at least 12 consecutive months (if the spouses were separated for less than 90 days due to the breakdown of their relationship, the 12-month period is considered not to have been interrupted).
Clientele The following persons may qualify for the solidarity tax credit:
- individuals whose family income is less than the maximum family income that corresponds to their situation;
- individuals living in northern villages;
- individuals who are owners, tenants or subtenants.
Conditions
A 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 person is 18 or older, or if under 18, he or she
- has a spouse (see the definitions),
- is the father or mother of a child and lives with the child,
- is recognized as an emancipated minor by a competent authority such as a court;
- the person is resident in Québec;
- the person or the person's spouse is
- a Canadian citizen,
- a permanent resident or protected person within the meaning of the Immigration and Refugee Protection Act,
- a temporary resident or holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act who has been resident in Canada for the preceding 18 months;
- the person is registered for direct deposit with Revenu Québec.
However, a person is not entitled to the solidarity tax credit for the month(s) at the beginning of which he or she is confined to a prison or similar institution, or for the month(s) in which someone receives the child assistance payment from the Régie des rentes du Québec with regard to him or her.
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:
- July 5, 2012;
- August 3, 2012;
- September 5, 2012;
- October 5, 2012;
- November 5, 2012;
- December 5, 2012;
- January 4, 2013;
- February 5, 2013;
- March 5, 2013;
- April 5, 2013;
- May 3, 2013;
- June 5, 2013.
The solidarity tax credit took effect in July 2011.
