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
A dwelling in Québec in which the individual ordinarily lives and that is the individual's principal residence. However, the term "eligible dwelling" does not include, 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 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 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.
- 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.