Solidarity tax credit

Solidarity tax credit

Eligibility

You can claim the solidarity tax credit for the period from July 2017 to June 2018 if you met all of the following requirements on December 31, 2016:

• You were 18 or older or, if you were younger than 18, you

• • had a spouse;

  • were the father or mother of a child who lived with you; or

  • were recognized as an emancipated minor by a competent authority (such as a court).

• You were resident in Québec.

• You or your spouse (see the definition below) was

• • 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 had been living in Canada for the preceding 18 months.

However, you are not eligible for the solidarity tax credit if either of the following applies:

• You were confined to a prison or similar institution on December 31, 2016, and, in 2016, you were confined for one or more periods totalling more than 183 days.

• Someone received the child assistance payment from Retraite Québec with regard to you for the month of December 2016 (unless you turned 18 during that month).

Claiming the tax credit

To claim the solidarity tax credit, complete Schedule D.

If, on December 31, 2016, 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.

Spouse (for purposes of the solidarity tax credit)

Person from whom you have not been living separate and apart for 90 days or more because of the breakdown of your relationship, and

• to whom you are married;

• with whom you are living in a civil union; or

• who is your de facto spouse.

NOTE A de facto spouse is a person (of the opposite sex or of the same sex) who is living in a conjugal relationship with you and is the biological or adoptive parent (legally or in fact) of a child of whom you are also the parent; or has been living in a conjugal relationship with you for at least 12 consecutive months (if you were separated for fewer than 90 days, the 12-month period is considered not to have been interrupted).

NOTE You can claim the solidarity tax credit even if you lived in a dwelling that is not eligible, such as a dwelling in low-rental housing (HLM), on December 31, 2016. In such a case, we take into account only two components of the credit: the QST component and, where applicable, the component for individuals living in a northern village (see the definition on the next page).

Calculation of the credit

The solidarity tax credit for the period from July 2017 to June 2018 is calculated on the basis of your situation on December 31, 2016. To calculate your credit, we will add the amounts to which you are entitled under each of the following three components:

• the QST component;

• the housing component; and

• the component for individuals living in a northern village.

The total amount may be reduced on the basis of your family income.

Your family income is the amount on line 275 of your return plus, if you had a spouse on December 31, 2016, the amount on line 275 of your spouse's return.

If your family income is equal to or greater than the maximum family income shown in the table on the next page, you will not receive the solidarity tax credit. If it is less, complete Schedule D so that we can determine the amount of the tax credit to which you are entitled.

IMPORTANT If your principal residence is located in a northern village, do not take the table on the next page into account. Simply complete Schedule D.

Northern village

A territory established as a northern village municipality pursuant to the Act respecting Northern villages and the Kativik Regional Government. The northern villages are Akulivik, Aupaluk, Inukjuak, Ivujivik, Kangiqsualujjuaq, Kangiqsujuaq, Kangirsuk, Kuujjuaq, Kuujjuarapik, Puvirnituq, Quaqtaq, Salluit, Tasiujaq and Umiujaq.

You or your spouse was not resident in Canada in 2016

If, for all or part of 2016, you or your spouse on December 31, 2016, was not resident in Canada, you must take into account, in calculating your family income, all of the income that you and your spouse earned in the year, including income earned while you or your spouse was not resident in Canada.

Proof of eligibility for the housing component

To receive the housing component, you must be able to prove that you or your spouse (if applicable) was the owner, tenant or subtenant of an eligible dwelling on December 31, 2016. If either of you was the owner, you must enter, in Schedule D, the roll number or cadastral designation (the "numéro matricule" or "désignation cadastrale") shown on your (or your spouse's) municipal tax bill. If you or your spouse was a tenant or subtenant, you must enter, in Schedule D, the dwelling number shown in box A of the RL-31 slip issued by the owner of the building in which your dwelling was located. (You should have received your RL-31 slip by mid-March, 2017; however, if you are unable to get it, contact us).

Owners of a residence located in a territory where municipal tax bills are not issued

If you or your spouse was the owner of a residence located in a territory where municipal tax bills are not issued, enter in Schedule D the dwelling number shown in box A of the RL-31 slip issued to you or your spouse by the body that has jurisdiction over the territory. If you have not received an RL-31 slip by mid-March 2017, contact the body in question. If you are still unable to get the slip, contact us.

Owner

A person who holds a title deed in the land register.

Tenant or subtenant

A person who is leasing or subleasing a dwelling and is therefore responsible for paying the rent.

Eligible dwelling

A dwelling (for example, a house, a room or an apartment in a duplex or condominium building) 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 within the meaning of the Civil Code of Québec that is an HLM or a dwelling for which the Société d'habitation du Québec agrees to pay an amount towards the rent;

• a dwelling in a facility maintained by a public institution or 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 located in a hospital centre or reception centre within the meaning of the Act respecting health services and social services for Cree Native persons;

• a dwelling for which an amount is paid toward rent under a program governed by the National Housing Act (for example, a dwelling located in a housing cooperative);

• 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.

Payment of the tax credit

We will send you a notice showing the amount you are entitled to for the period from July 2017 to June 2018 and the information we took into consideration to calculate it. The amount of the credit will determine how often it is paid:

• If the credit is $800 or more, it will be paid in monthly instalments.

• If the credit is more than $240 but less than $800, it will be paid in quarterly instalments in July, October, January and April.

• If the credit is $240 or less, it will be paid as a lump-sum in July.

You will receive the payment within the first five days of the month.

Registering for direct deposit

As a rule, you must be registered for direct deposit in order to receive the solidarity tax credit. If you have not already registered, you can do so by

• using the Register for Direct Deposit online service, which is available on our website at www.revenuquebec.ca (to use this service, you must be registered for My Account);

• enclosing with your return a voided cheque bearing your name and social insurance number (the cheque must be from an account at a financial institution that has an establishment in Canada); or

• completing a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V) and enclosing it with your return. If you live closer to Québec City, file form LM-3.Q-V; if you live closer to Montréal, file form LM-3.M-V.

You must inform us of any changes to your banking information. Note that you will lose your entitlement to the tax credit for the payment period from July 2017 to June 2018 if we are unable to deposit the tax credit by January 1, 2021.

Loss of entitlement to the credit

You are not entitled to receive the solidarity tax credit for a given month if, immediately before the first day of the month, you are no longer resident in Québec or are confined to a prison or similar institution. If such a situation arises after you claim the credit, call us.

In the case of a deceased person, we will stop paying the credit in the month following the death.

If your spouse received the solidarity tax credit for your couple and he or she dies or becomes confined to a prison or similar institution, you can receive the credit instead, provided you meet the conditions. You do, however, have to claim it. For more information, contact us.

Deadline for claiming the tax credit

To receive the solidarity tax credit for a period beginning after June 2016, you must claim the credit no later than December 31 of the fourth taxation year following the one for which you are claiming it. Note that you must also register for direct deposit by this date, if you have not already done so. Accordingly, to receive the tax credit for the payment period from July 2017 to June 2018, you must have claimed the credit and registered for direct deposit by December 31, 2020.

You did not claim the solidarity tax credit in your return for a previous year

If you did not claim the solidarity tax credit in your 2014 or 2015 income tax return, you can still claim it. See "Correcting an oversight" on page 10.