Deductions, tax credits and social programs
Tax credits, deductions and social programs for new residents
Solidarity tax credit
The solidarity tax credit is a refundable tax credit for low- and middle-income people and families. It is based on your situation on December 31 and paid over a 12-month period beginning on July 1 of the following year.
Shelter allowance program
The shelter allowance program provides financial assistance for low-income people and families that spend the bulk of their budget on housing.
Tax credit for childcare expenses
If you have an eligible child, you can claim a refundable tax credit for your childcare expenses. To be eligible, your child must be under 16 at some point in the year or be your or your spouse’s dependant because of a mental or physical infirmity (regardless of age). The credit is based on your family income (your income plus your spouse’s, if applicable).
Amount for a person living alone
The amount for a person living alone reduces your income tax. You may be eligible if, throughout the year, you lived alone or only with people under 18 or your children, grandchildren or great-grandchildren 18 or over who were full-time students pursuing vocational training at the secondary level or post-secondary studies.
Deduction for moving expenses
You can deduct the moving expenses you paid in 2025 if you meet the conditions.
GOOD TO KNOW
If you use authorized software to file your income tax return, you can take advantage of the Tax Data Download service to automatically prefill some parts of your return in complete security.
Get help completing your income tax return
Do you have a modest income and a simple tax situation? You could be eligible for the Income Tax Assistance – Volunteer Program!
A volunteer can help you complete your income tax returns so you get the tax credits you’re entitled to.
Did you know?
Each person’s contribution has many benefits for Québec society. Consumption taxes and income tax are redistributed to public services and social programs offered by the government. For more information, see Why Pay Taxes?.
Questions and answers
If you’re resident in Québec on December 31 of a taxation year, you’re usually required to file an income tax return by April 30 of the following year, even if you don’t have any income to report. By filing a tax return every year, you meet your tax obligations and you may:
- get tax credits and deductions
- be eligible for social programs
Learn more about your tax obligations, no matter where you’re from.
Income tax is calculated based on income, meaning how much you earn, which includes:
- salary and wages
- remuneration
- commissions
- fees
- interest
- dividends
- annuities
Income usually comes from:
- a job
- a business
- an office held
- property
Your taxation rate depends on your taxable income.
You need to have your social insurance number. This is a nine-digit personal and confidential identification number given by the government of Canada to any person residing in Canada, whether a new resident or not.
You also need the information shown on RL slips. These are official receipts given to you each year. They help to determine your income and the deductions and tax credits you can claim for a taxation year.
For more information, see The Québec Tax System.
No need to be an expert to learn about income tax. To see how to do your taxes in just five steps, go to Tax Return 101.
Tax tools for new residents
Information sessions
We offer free information sessions to help you understand your rights and obligations based on your situation.
My Account for individuals
You can use the online services in My Account for individuals to find your tax information and claim tax credits.
A Volunteer Can Help! Income Tax Assistance – Volunteer Program
(COM-301.2-V)
This leaflet is for individuals who want help from the income tax assistance program to get the benefits and credits they are entitled to.
How to Claim the Solidarity Tax Credit
This video will help you claim the solidarity tax credit.
Solidarity Tax Credit Payments Estimator
Use this tool to estimate the amount of your solidarity tax credit.
Request for Direct Deposit
(LM-3-V)
Complete this form to sign up for direct deposit.
The Work Premium, Adapted Work Premium and Supplement to the Work Premium
(IN-245-V)
This publication provides information about the work premium, adapted work premium and supplement to the work premium, which are refundable tax credits you can claim in the income tax return under certain conditions.
Work Premium Tax Credit: Application for Advance Payments
(TPZ-1029.8.P-V)
Complete this form to apply for advance payments of the portion of the work premium that can be paid in advance.
Supplement to the Work Premium: Application for Advance Payments
(TPZ-1029.8.PS-V)
Complete this form to apply for advance payments of the supplement to the work premium.
Shelter Allowance Program
(IN-165-V)
This brochure contains information about the shelter allowance program, which provides financial assistance for low-income individuals and families that spend the bulk of their budget on housing.
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Low-income people and families
If your or your family’s income is low, you might be eligible for tax credits and financial assistance to help with your income, housing and work situation.
Caregivers
If you provide care to a loved one who needs assistance, you may be eligible for tax credits recognizing your role as a caregiver.
Low-income people and families
If your or your family’s income is low, you might be eligible for tax credits and financial assistance to help with your income, housing and work situation.
Caregivers
If you provide care to a loved one who needs assistance, you may be eligible for tax credits recognizing your role as a caregiver.