Québec Solidarity Tax Credit

The Québec Solidarity Tax Credit is a refundable provincial credit designed to assist low- and middle-income individuals and families. The amount you receive depends on your family situation and income as of December 31 of the previous year. To qualify, you must file a Québec income tax return with Schedule D and be registered for direct deposit.

Eligibility Requirements

• To qualify for the payment period from July 2025 to June 2026, you must meet the following conditions as of December 31, 2024:
• Be a resident of Québec.
• Be at least 18 years old. (If under 18, you may still qualify if you have a spouse, are a parent of a child living with you, or are recognized as an emancipated minor.)
• Be a Canadian citizen, permanent resident, protected person, or a temporary resident who has lived in Canada for at least 18 months.
• Have family income within the qualifying thresholds.

Components of the Solidarity tax credit

The total credit amount combines up to three components, depending on your situation on December 31 of the previous year:

• Housing Component: Applies if you were a tenant, subtenant, or homeowner of an eligible dwelling. You’ll need details from your RL-31 slip (for renters) or municipal tax bill (for homeowners).
• QST Component: Helps offset the Québec Sales Tax (QST) paid on purchases. An additional amount may apply if you lived alone throughout the year.
• Northern Villages Component: Provides extra assistance to individuals living in designated northern villages where the cost of living is higher.

How to Claim the Credit

• File Your Tax Return: Submit your TP1 income tax return with Schedule D (Solidarity Tax Credit) to Revenu Québec.
• Register for Direct Deposit: Payments are made only by direct deposit. You can register through Revenu Québec’s My Account or by including a void cheque with your return.
• Payment Frequency: Payments may be made monthly, quarterly, or as a single lump sum in July, depending on the total amount of your credit.
• Missed Claims: If you were eligible in previous years but did not apply, you can request an adjustment to your return for up to four prior years.

Description	Details	Notes
Purpose	Financial support for low- and moderate-income residents	Helps with housing costs and Quebec sales tax (QST)
Eligibility	Resident of Quebec on December 31; income, family size, and marital status affect eligibility	Generally, 18+ or a dependent
Components	Housing component QST rebate component Adjustments for spouse/dependents	Housing component offsets rent or property taxes; Q.S.T component reduces provincial sales tax impact
Claiming	Filed on TP-1 return	Advance payments may be received; reconciled when filing
Calculation	Based on family income, number of dependents, and housing situation	Overpayments may need to be repaid
Key Point	Income-tested refundable credit