Schedule D: Solidarity tax credit & Relevé 31

Note: As of January 1, 2016, there have been some changes to the Solidarity tax credit; refer to Revenu Québec’s website for full details.

The Solidarity tax credit is designed to help low-income earners who live in Québec. 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
  • Are recognized as an emancipated minor by a competent authority (like a court)

That being said, you won’t be eligible to claim this credit if:

  • You were confined to a prison or similar institution for 183 days or more in 2016 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, 2016, 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, 2016, (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.

Payment frequency

Beginning in July 2016, the frequency of the Solidarity tax credit payments will change based on the amount of credit you’re entitled to receive:

Payment frequency

 Annual amount determined

Monthly payments

$800 or more

Quarterly (July, Oct, Jan, and Apr) payments

More than $240 but less than $800

Annually (July) payments

$240 or less

Tax Tip: In order to receive your payments, you have to be registered for direct deposit, which you can do by following any of these steps:

  • Register for the Direct Deposit online service (you’ll also need to register for Revenu Québec’s My Account service).
  • Enclose, with your return, a cheque marked VOID on the front along with your name and social insurance number (the cheque must be from a financial institution that operates in Canada).
  • Complete a Request for Direct Deposit (LM-3.Q-V or LM-3.M-V). Residents closer to Montréal should complete LM-3.M-V while residents closer to Québec City should complete form LM-3.Q-V.

 

Eligible dwelling

Generally speaking, most types of homes are eligible for the Solidarity tax credit, but there are exceptions.

As a tenant or subtenant of an eligible home, you’ll receive a Relevé 31: Reporting information about leased dwellings slip from your landlord, which you’ll need to claim the Solidarity tax credit. If you own your own home, you’ll need the roll number or cadastral designation from your municipal tax bill.

 

Where can I claim this if I own my own home?

If you qualify for the Solidarity tax credit, you'll be able to apply for it on the Additional questions page. To do so:

  1. Click the WRAP-UP tab, then click the OPTIMIZATION icon. You'll find yourself here: 

    WRAP-UP_EN.jpg

  2. Select the Your 2016 income page.

  3. Under the Your claim for the Québec Solidarity Tax Credit heading, enter your information into the tax software.

 

Where can I claim this if I rent my home?

  1. On the QUICK ENTRY page, click the QUICK SLIP icon. You will find yourself here:



  2. Type RL-31 or relevé 31 in the search field and either click the highlighted selection or press Enter to continue.

  3. When you arrive at the RL-31 page, enter your information into the tax software.

  4. Click the WRAP-UP tab, then click the OPTIMIZATION icon. You'll find yourself here:

    WRAP-UP_EN.jpg

  5. Select the Your 2016 income page.

  6. Under the Your claim for the Québec Solidarity Tax Credit heading, enter your information into the tax software.