  Solidarity (Schedule D) |
Use the keyword Solidarity to claim the solidarity tax credit. This credit combines the QST credit, the credit for individuals living in northern villages and the property tax refund.
The solidarity tax credit is now based on the situation on December 31, 2023. For the period from July 2024 to June 2025, the taxpayer may receive the credit in monthly instalments, in quarterly instalments or as a lump-sum payment, depending on the amount of the credit.
In addition, owners of eligible dwellings and tenants (including subtenants) of such dwellings now need to provide additional information to receive the housing component of the credit. On Schedule D, owners of eligible dwellings must enter the roll number or identification number (the numéro matricule or numéro d'identification) shown on their municipal tax bills, and tenants (and subtenants) must enter the dwelling number shown on the RL-31 slip issued to them by the owner of their dwelling. (Note that an RL-31 slip must be issued by February 28, 2024, to all tenants or subtenants occupying an eligible dwelling.)
The taxpayer man claim the solidarity tax credit for the period from July 2024 to June 2025 if all of the following requirements are met on December 31, 2023:
- the taxpayer was 18 years of age or over (if he is under 18 years of age, he may be entitled to the credit if one of the following situations applied to him : he had a spouse, or he/she was the father or mother of a child who was living with him/her, or he was recognized as an emancipated minor by a competent authority, [for example, a court]);
- he or his spouse resided in Quebec;
- he or his spouse is a Canadian citizen or, within the meaning of the Immigration and Refugee Protection Act, either a permanent resident or a protected person, or a temporary resident or holder of a temporary residence permit who has resided in Canada during the past 18 months;
- no one has received on his behalf the Family allowance payment made by Retraite Québec.
Claiming the tax credit
To claim the solidarity tax credit, complete Schedule D.
If, on December 31, 2023, you had a spouse who ordinarily lived with you, only one of you can complete Schedule D to claim the solidarity tax credit for both of you. If your spouse did not ordinarily live with you, you must each complete a separate Schedule D to claim the credit.
The following options are applicable for the keyword Solidarity.
Use the keyword Address-Same.d to indicate whether the address of the principal residence on December 31, 2023 is the same as the address indicated on the tax return.
Use the keyword Apartment.a to enter the apartment number of residence.
Use the keyword Street.a to enter the street name of residence.
Use the keyword City.a to enter the city name of residence.
Use the keyword Province.a to enter the province of residence.
Use the keyword Postal-Code.a to enter the postal code of residence.
Throughout 2023, was the taxpayer living in a dwelling, either alone or only with one or more people under 18? [Sch.D L.12]
Dwelling
A house, an apartment or a similar place of residence in which a person ordinarily eats and sleeps and that is equipped with kitchen and bathroom facilities.
Note
A room in a hotel establishment or boarding house is not a dwelling.
The following options are applicable for the keyword Dwelling.
Was the taxpayer or the spouse tenant or owner on December 31, 2023 in an eligible dwelling?
Eligible dwelling
A dwelling (a house, an apartment, a room or a similar place of residence) located in Québec in which an individual ordinarily lives and that is the individual's principal residence, excluding, for example, - 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 an amount is paid toward rent by a public body;
- a dwelling located in a building or residential facility where the services of an intermediate resource or a family-type resource are offered;
- a room located in the principal residence of the landlord where fewer than three rooms are rented or offered for rent, unless the room has either a separate entrance from the outside or sanitary facilities separate from those used by the landlord;
- a room located in a hotel establishment or in a rooming house that is leased or subleased for a period of fewer than 60 consecutive days.
The following options are applicable for the keyword Tenant-Owner.
Select the person(s) to whom the RL-31 slip(s) were issued.
The following options are applicable for the keyword Tenants-RL31.
Taxpayer
Spouse of taxpayer
Both spouses
The dwelling number is pre-printed on the slip. The dwelling number is specific to the dwelling whose address is shown in box C and is valid only for one year.
Enter the total number of individuals who, on December 31 of a given year, were tenants or subtenants of the dwelling whose address is shown in box C.
Tenants and subtenants of a dwelling are individuals who have signed a lease or sublease that you consented to and who are therefore responsible for paying rent. An individual who signed the lease as guarantor is not considered a tenant or a subtenant.
Select the person(s) who owned the dwelling.
The following options are applicable for the keyword DwellingOwner.
Taxpayer
Spouse of taxpayer
Both spouses
Registration number or identification number that appears on your municipal tax account.
Total owner living in the dwelling [Schedule D, L.36,52].
Did the taxpayer have a spouse on December 31, 2023?
If the taxpayer has a spouse and that they usually both live together, only one of the spouses may claim the solidarity tax credit for the couple.
The following options are applicable for the keyword Live-WithSpouse.
Was the principal residence of the taxpayer's spouse located in a northern village?
Was the principal residence located in a northern village?
To receive the Solidarity Tax Credit on a monthly basis, the individual must be registered for direct deposit. If he/she is nor registered yet, he/she may do so - either by filling an online application on Revenu Québec's website at ;
- or, by attaching to his/her return a blank cheque with the mention « VOID » on the front as well as the name and social insurance number;
- or, by completing the form Request for Direct Deposit (LM-3).
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Address-Same.d 
Apartment.a 
Dwelling