Quebec Solidarity Tax Credit and Benefits 2025 — How to Qualify, Claim, and Maximize Your Refund

The Quebec Solidarity Tax Credit (QSTC) is one of the province’s most valuable refundable credits, designed to offset the cost of living for low- and middle-income residents. In 2025, Revenu Québec has expanded eligibility thresholds and automated verification systems, meaning taxpayers who fail to file correctly risk losing benefits or being reassessed. Mackisen CPA Auditors Montreal ensures you qualify, file accurately, and receive every dollar owed.

Legal and Regulatory Framework

Taxation Act (Quebec) Sections 1029.8.116 to 1029.8.133: Define the calculation, eligibility, and payment of the Solidarity Tax Credit.
Section 1000: Establishes filing obligations for Quebec residents.
Section 1040.1: Requires annual TP-1 filing to determine entitlement.
Federal-Provincial Agreement: Enables Revenu Québec to administer provincial credits independently of CRA.
CRA Income Tax Act Section 122.61: Defines coordination with federal GST/HST credits for shared data exchange.

Key Court Decisions

Lefebvre v. Quebec (2019): Confirmed that missing or late TP-1 filings automatically suspend Solidarity Tax Credit payments.
Beaudoin v. Revenu Québec (2021): Revenu Québec must issue benefits retroactively when taxpayers meet criteria and file within the limitation period.
Pelletier v. Quebec (2020): Clarified eligibility for cohabiting couples, confirming that household income determines benefits.

Why CRA and Revenu Québec Target Credits

Revenu Québec conducts data verification audits to prevent duplicate claims, ineligible dependents, and false residency declarations. Common triggers include address mismatches, unreported cohabitation, and unfiled returns. CRA shares income and residency data under inter-agency agreements. Mackisen verifies all household data to ensure accuracy and prevent credit suspension.

Mackisen’s Strategy

1. Eligibility Review — Confirm Quebec residency, household composition, and income thresholds.

2. Income Synchronization — Align T1 and TP-1 returns to match federal and provincial records.

3. Household Benefit Calculation — Compute accurate credits for spouse, dependents, and housing allowance.

4. Audit Protection — Respond to Revenu Québec verification letters with supporting documentation.

5. Retroactive Claim Filing — File up to 36 months retroactively for missed credits.

Real Client Experience

A Montreal couple lost $2,300 in credits due to mismatched household data. Mackisen corrected both CRA and Revenu Québec filings, recovering full benefits within eight weeks. A senior client who missed two years of filings received $3,700 in retroactive credits after Mackisen reactivated his account.

Common Questions

Who qualifies for the Solidarity Tax Credit? Quebec residents over 18 with annual income below provincial thresholds.
How often are payments made? Monthly via direct deposit from Revenu Québec.
Can I recover missed payments? Yes, if you file within three years.
Does marital status affect eligibility? Yes, household income determines benefit size.

Why Mackisen

Mackisen CPA Auditors Montreal are experts in Quebec personal tax and refundable credits. We coordinate CRA and Revenu Québec filings to guarantee accuracy, maximize benefits, and prevent reassessment. Call Mackisen CPA Auditors Montreal today for your 2025 Solidarity Tax Credit Consultation. The first meeting is free and ensures you receive every dollar you deserve.