The Quebec solidarity tax credit is a refundable credit from Revenu Québec for households with low and modest incomes. It isn’t paid by the Canada Revenue Agency and isn’t part of the federal return: you claim it on your Quebec return with Schedule D. Quebec residents can also get the federal Canada Groceries and Essentials Benefit (formerly the GST/HST credit) from CRA if they qualify; the two are separate. This page covers the July 2026 to June 2027 amounts, the income reduction and how the credit is paid. Other provinces’ programs are in the benefits guide, province by province.
Solidarity tax credit amounts (July 2026 to June 2027)
The credit for this period is based on your situation on December 31, 2025.
| Component | Amounts |
|---|---|
| QST component | $363 for you, $363 for a spouse or partner, plus $172 if you lived alone all year (no other adult lived with you) |
| Housing component | $746 for a single person or single parent, $906 for a couple, plus $158 per child ($79 in shared custody) |
| Northern village component | $2,134 for you and for a spouse or partner, plus $461 per child ($230.50 in shared custody) |
Source: Ministère des Finances du Québec, parameters of the personal income tax system. Revenu Québec’s solidarity tax credit page is the official reference.
For example, before any income reduction a person who lives alone and rents gets $535 from the QST component and $746 from the housing component, $1,281 in total.
Who gets each component
- All components: on December 31 of the year before the payment period, you must live in Quebec and be at least 18, and you or your spouse must be a Canadian citizen, permanent resident or protected person (or a temporary resident who has lived in Canada for the last 18 months). A minor qualifies if they have a spouse, are a parent who lives with their child or are an emancipated minor. You can’t get it if someone else received the Quebec Family Allowance for you for December, or if you or your spouse are exempt from Quebec tax, for example as a foreign diplomat, or if you were in prison on December 31 after more than 183 days there that year.
- Housing component: on December 31, you or your spouse must own, rent or sublet the home you ordinarily live in as your principal residence in Quebec, and you give the dwelling’s details on Schedule D. Some homes don’t count: low-rental housing (HLM), a room in a hospital centre, CHSLD or rehabilitation centre, an intermediate or family-type resource, housing whose rent is paid under the National Housing Act, a rented room in your landlord’s own home without its own outside entrance or bathroom (where fewer than 3 rooms are rented or offered for rent), and a hotel or rooming-house room rented for fewer than 60 consecutive days. If you share the lease or ownership with roommates, the couple amount (not the single amount) is divided among everyone on the lease or title who lives there. The child supplement is for each child you or your spouse received the Quebec Family Allowance for in December.
- Northern village component: on December 31, you must ordinarily live in one of Quebec’s northern villages, with your principal residence there. The spouse and child amounts apply only to a spouse and children who live there too.
How income reduces it
The credit is based on family income: yours plus your spouse’s. If you or your spouse received last-resort financial assistance, such as social assistance or social solidarity, for December, your family income is treated as zero. Once family income is above $43,195, the total is reduced by 3% of the excess if you’re entitled only to the QST component, or 6% if you’re entitled to two or three. Revenu Québec works out your amount and sends you a notice showing it and the information it used. The family income at which the credit runs out depends on your situation; Revenu Québec publishes the maximum family income for each situation on revenuquebec.ca.
How it’s paid
How often you’re paid depends on your annual amount:
| Annual credit | Payments |
|---|---|
| $800 or more | Monthly |
| More than $240 and less than $800 | Quarterly |
| $240 or less | Once, in July |
The payment period runs from July to June, and quarterly payments are made in July, October, January and April.
You generally need to be registered for direct deposit with Revenu Québec to receive the credit. Payments arrive within the first 5 days of the month. Payments stop after the month you die or stop being a Quebec resident, and none is paid for a month if you are in prison just before it starts.
How to claim it
- File your Quebec income tax return.
- Complete Schedule D, Solidarity Tax Credit, including your dwelling details for the housing component.
- If you have a spouse, make one claim for the couple; spouses who don’t live together each complete their own Schedule D. Your spouse also has to file a Quebec return.
Revenu Québec pays the basic QST amounts for you and your spouse automatically when you file, but the living-alone amount and the other components need Schedule D. If you missed it, you can claim it retroactively, no later than December 31 of the 4th year after the year a payment period is based on.
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them on October 4, 2026. How we check facts.
- Gouvernement du Québec: Parameters of the Personal Income Tax System for 2026
- LégisQuébec: Taxation Act (Quebec, CQLR c I-3)
- Revenu Québec: GUIDE – INCOME TAX RETURN – 2025
- Revenu Québec: Annexe D – Crédit d’impôt pour solidarité
- Revenu Québec: Schedule D, Solidarity Tax Credit (Revenu Québec, 2025)
- Revenu Québec: Income Tax Return Guide 2025 (Revenu Québec, TP-1.G-V)