Solidarity tax credit (Schedule D) & Relevé 31

The Solidarity tax credit helps low-income earners who live in Québec and can be claimed on Schedule D when you file your tax return. The amount of the credit you’re eligible for is determined based on your situation as of December 31, of the tax year.

For example: For the payment period beginning July 2022 to June 2023, your amount will be determined based on your situation as of December 31, 2021.

To be eligible, you must be at least 18 years old, have legal status in Canada, and live in an eligible dwelling. If you’re less than 18 years of age, you might still be eligible to claim the solidarity tax credit as long as you:

  • Have a spouse
  • Are the parent of a child who lives with you or
  • Are recognized as an emancipated minor by a competent authority (like a court)

In addition, your family income must be less than the threshold given by Revenu Québec for this tax credit. Check out Revenu Québec’s website to see if you’re eligible to claim the solidarity tax credit, based on your family income for 2021.

You can’t claim this credit if:

  • You were confined to a prison or similar institution for 183 days or more in 2021 or
  • Someone received child assistance payments from the Régie des rentes du Québec as payments on your behalf

Keep in mind, if on December 31, 2021, you had a spouse and he or she lived with you, only one of you can claim the solidarity tax credit for both of you. If your spouse did not live with you on December 31, 2021, (for example, one of you permanently lives in a residential and long-term care centre (CHSLD)), each of you can claim the solidarity tax credit.

Note: You must inform Revenu Québec if, you leave Québec permanently, you were confined to a prison or similar institution, or your spouse passes away.