The solidarity tax credit has 3 components:
The credit may be claimed with your personal income tax return. The account is paid from July of the year after the tax year concerned until the next June. Recipients of the tax credit must notify Revenu Québec of any change in their situation that could affect the amount to which they are entitled, or if their address changes. As of January 1, 2016, recipients are no longer required to notify Revenu Québec of any other changes their situation. The tax credit is now calculated on the basis of the recipient's situation on December 31 of the tax year covered by their tax return. However, recipients must notify Revenu Québec of any changes that occurred before January 1, 2016 if the application for the credit covers 2014 and or earlier tax years.
SpouseA person who is married to or in a civil union with another person, or who is his or her de facto spouse. In the event of breakup, the person can still be considered a spouse if the partners are separated for less than 90 days. A de facto spouse is a person who, at a given time:
Clientele The following may qualify for the solidarity tax credit:
ConditionsA person can claim the solidarity tax credit if, on December 31 of the tax year concerned by the tax return (e.g. for December 31 in the personal income tax return for 2015), he or she meets the following requirements:
NoteThe requirements have been changed since January 1st, 2016. Contact Revenu Québec to learn the requirements for 2014 and earlier tax years. RestrictionsThe following are not eligible for the solidarity tax credit:
Loss of Eligibility for 1 Month A person becomes ineligible for the solidarity tax credit for 1 month if, immediately before the beginning of that month, the person is not resident in Québec or is confined to a prison or similar institution.
The solidarity tax credit is calculated by adding the different recipient's entitled amounts for these 3 parts (QST credit, property tax refund and credit for individuals living in northern villages). The amount available could be reduced according to the family income.
The solidarity tax credit is paid, by direct deposit, once a month in the 5 first days. The payment frequency depends on the recipient's entitled total amount.
To find out the amount awarded for the tax credit, see the notice of determination, which is usually sent in May or June of each year.
The solidarity tax credit took effect in July 2011.