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  • TP-1029.CS.3-V - Notice of Change in Situation - Solidarity Tax Credit


Definitions

Dwelling

A house, an apartment or a similar place of residence in which a person ordinarily eats and sleeps, and which is equipped with kitchen and bathroom facilities.

Note: A room in a boarding house or in a hotel is not a dwelling.

Eligible dwelling

Any house, apartment or similar place of residence in Québec in which the individual ordinarily lives and that is the individual’s principal residence. However, the term "eligible dwelling" does not include dwellings such as the following:

  • a dwelling in low-rental housing (HLM);
  • a dwelling in a facility maintained by a public institution or a private institution under agreement (publicly funded) that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre governed by the Act respecting health services and social services;
  • a dwelling for which a public body has paid an amount for rent;
  • a dwelling in a building or residential facility where the services of an intermediate resource or a family-type resource are offered;
  • a room in the principal residence of a landlord, if fewer than three rooms are rented or offered for rent, unless the room has a separate entrance from the outside or sanitary facilities separate from those used by the landlord; and
  • a room in a hotel establishment or in a rooming house that is leased or subleased for a period of less than 60 consecutive days.

Eligible person

A person who meets all of the following requirements:

  • The person is 18 or older; a person who is younger than 18 may be able to claim the tax credit if he or she has a spouse, is the father or mother of a child who lives with the person or 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 a protected person, within the meaning of the Immigration and Refugee Protection Act; or
    • a temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who has been living in Canada for the last 18 months.

Northern village

Territory established as a northern village municipality in accordance with the Act respecting Northern villages and the Kativik Regional Government. See the following list: Akulivik, Aupaluk, Inukjuak, Ivujivik, Kangiqsualujjuaq, Kangiqsujuaq, Kangirsuk, Kuujjuaq, Kuujjuarapik, Puvirnituq, Quaqtaq, Salluit, Tasiujaq and Umiujaq.

Owner

A person registered as an owner at the registry office (Bureau de la publicité des droits).

Spouse

The person

  • who is married to you, is living in a civil union with you or is your de facto spouse; and
  • from whom you have not been separated for 90 days or more because of the breakdown of your relationship.
A de facto spouse is a person of the opposite sex or of the same sex who, at a particular time,
  • is living in a conjugal relationship with you and is a biological parent or an adoptive parent (legally or in fact) of a child of whom you are also a parent; or
  • has been living in a conjugal relationship with you for at least 12 consecutive months. (If you were separated for less than 90 days, the 12-month period is considered not to have been interrupted.)

Tenant or subtenant

A person who signed the lease or sublease and is therefore responsible for paying the rent.