Schedule D : Solidarity tax credit & Relevé 31

What's in this article?

Note: Revenu Québec says... There will be changes to the solidarity tax credit in 2016. The changes come as a result of the review of the terms of application of the credit that was announced in the Budget Speech of March 26, 2015. The key changes can be seen HERE.

 

What is this?

This refundable tax credit is available to you if you are a low-income earner and you live in Québec. The credit reduces a portion of the tax you owe. It is paid out over a 12 month period, and the amount you receive will depend on factors such as your family income, and how many dependants you have.

 

Am I eligible?

You can apply for the Solidarity Tax Credit if you are a resident of Québec, are 18 or older, have legal status in Canada, and are not confined to a prison or a similar institution. You must also prove your eligibility for the credit based on your housing situation.

Eligible Housing

Revenu Québec says…

A dwelling located in Québec in which the 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 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 less than 60 consecutive days.

If you are a tenant or a subtenant of an eligible home: You will receive a Relevé 31 : Reporting information about leased dwellings (RL-31) slip from the owners of your home. You will have to use the information provided on the slip to claim the Solidarity Tax Credit on your tax return. Click here to learn more about Relevé 31.

If you own your home: You will have to provide the roll number or identification number shown on your municipal tax bill to claim your Solidarity Tax Credit.

 

Revenu Québec says…

You are eligible for the solidarity tax credit if, at the beginning of a month included in the period from July 1 to June 30, you meet all of the following requirements:

  • You are 18 or older or, if you are younger than 18 and you
    • have a spouse;
    • are the father or mother of a child who lives with you; or
    • are recognized as an emancipated minor by a competent authority (such as a court).
  • You are resident in Québec.
  • You or your 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 preceding 18 months.

You are not eligible for the solidarity tax credit:

  • for the month(s) at the beginning of which you are confined to a prison or similar institution; or
  • for the month(s) in which someone receives the child assistance payment from the Régie des rentes du Québec with regard to you.

To receive this tax credit, you must be registered for direct deposit. If you have not already registered, you can do so:

  • by using the Register for Direct Deposit online service. If you are already registered for our online services, you can register for direct deposit immediately. To register for our online services, click Register for My Account;
  • by enclosing with your return a blank cheque marked “VOID” on the front and bearing your name and social insurance number (the cheque must be from an account at a financial institution that has an establishment in Canada);
  • by completing a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V), and including it in your income tax 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. The only difference between the two is the address to which you must send the form.

You can also claim this tax credit online, using the Solidarity Tax Credit online service in Revenu Québec’s My Account service.

 

Where can I claim this?

Important: Before you begin, make sure you tell us that you lived in QUEBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

1. Click the HOME tab.
2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

To claim your Solidarity Tax Credit amount, continue to follow these steps:

3. Click the PREPARE tab.
4. Click the OTHER icon. You will find yourself here:

5. Under the SPECIAL SITUATIONS section, select the checkbox for SolidarityTax Credit (Schedule D).
7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Solidarity Tax Credit, enter your information into the tax software.

 

Where can I learn more?