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Print this pageForward this document  Renovation

Renovation

Use the keyword Renovation to enter the home renovation expenses.

The following options are applicable for the keyword Renovation.

  • Residential waste water treatment systems (TP-1029.AE)
  • Use this option to claim the tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE).

    You can claim this new refundable tax credit for the 2017 to 2022 taxation years if the taxpayer or the spouse paid qualified expenditures for recognized work in relation to the residential waste water treatment systems of the principal place of residence or the cottage under a contract entered into with a qualified contractor under a contract entered into after March 31, 2017, and before April 1, 2022.

    In order to be eligible, the dwelling must meet the following conditions:

    • It is located in Québec.
    • Construction was completed by January 1, 2017.
    • It is not the object of an expropriation notice, a notice of intention to expropriate, a reserve for public purposes, a prior notice of the exercise of a hypothecary right registered in the registry office or any other procedure calling your right of ownership of the dwelling into question.
    • It is an isolated dwelling within the meaning of the Regulation respecting waste water disposal systems for isolated dwellings, or is part of such a dwelling, and is:
      - the taxpayer principal place of residence;
      - a cottage that is suitable for year-round occupancy and is normally occupied by the taxpayer.

Keyword in subgroupAddress.reno

Use the keyword Address.reno to indicate the address to be used regarding the renovated dwelling for purposes of form TP-1029.RV, TP-1029.AE, or TP-1029.RE.

The following options are applicable for the keyword Address.reno.

  • Same address as on return
  • Different address

Secondary keyword in subgroupStreet.m

Enter the name of the street.

Secondary keyword in subgroupApartment.m

Enter the apartment number of client's mailing address

Secondary keyword in subgroupCity.m

Enter the name of the city.

Secondary keyword in subgroupPostCode.m

Enter the postal code in the format A1B 2C3.

Keyword in subgroupDwelling-Type.ae

Use the keyword Dwelling-Type.ae to enter the year of construction and dwelling type. Construction must have been completed before January 1, 2017.

The following options are applicable for the keyword Dwelling-Type.ae.

  • Immovable containing a single dwelling
  • Condominium
  • If the eligible dwelling is a condominium, the qualified expenditures include any expenditure paid by the syndicate of co-owners, up to the amount of the taxpayer unit's share of that expenditure. In such a case, the syndicate of co-owners must have given to the taxpayer a completed copy of form TP-1029.AE.D-V that describes the work carried out and lists your unit's share of that expenditure.

    To calculate the amounts to enter for the eligibles amount, the amount paid, the cost of permit(s), and the government or non-government assistance, refunds, reimbursements or any other form of assistance the taxpayer received or are entitled to receive for the recognized work, based on the unit's share of the taxpayer, multiply lines 35, 36, 43, 44, 51, 52 and 102 of form TP-1029.AE.D-V by line 121 of that form.

  • Immovable containing more than one dwelling
  • If the taxpayer is the owner of an immovable containing more than one dwelling, you must determine the percentage of the immovable's habitable area that is eligible dwelling occupies by the taxpayer. To do so, divide the total area of the taxpayer dwelling by the total habitable area of the immovable, then multiply the result by 100. Enter for the eligibles amount, the amount paid, the cost of permit(s), and the government or non-government assistance, refunds, reimbursements or any other form of assistance the taxpayer received or are entitled to receive for the recognized work on lines 35, 36, 43, 44, 51, 52 and 302 the amounts based on the unit's share of the taxpayer.

Secondary keyword in subgroupCondo-Share

Enter the taxpayer share of the condominium from line 121 of form TP-1029.AE.D-V.

Secondary keyword in subgroupImmovable-Share

Enter the personal-use portion of the immovable. If the taxpayer live in an immovable that contains more than one dwelling and is not a condominium. You can claim the credit only for the portion of the immovable's habitable area eligible dwelling occupies by the taxpayer.

Keyword in subgroupCo-OwnerLastName

Use the keyword Co-OwnerLastName to enter the co-owner's last name.

Secondary keyword in subgroupCo-OwnerFirst

Use the keyword Co-OwnerFirst to enter the co-owner's first name.

Secondary keyword in subgroupCo-Owner-SIN

Use the keyword Co-Owner-SIN to enter the co-owner's social insurance number.

Secondary keyword in subgroupCo-Owner-DOB

Use the keyword Co-Owner-DOB to enter the co-owner's date of birth.

Keyword in subgroupContractorName

Use the keyword ContractorName to enter the name of the contractor.
Contractor
The contractor who did the work
  • must not have been the owner or co-owner of the renovated dwelling, nor the spouse of the owner or any of the co-owners of the dwelling, on the date the contract was entered into;
  • must have had an establishment in Québec on the date the contract was entered into; and
  • must have held, when the work was done and if the work so required, an appropriate licence issued by, as applicable, the Régie du bâtiment du Québec, the Corporation des maîtres électriciens du Québec or the Corporation des maîtres mécaniciens en tuyauterie du Québec, and must have also obtained licence security, if applicable.

Secondary keyword in subgroupContractor-NEQ

Use the keyword Contractor-NEQ to enter the Québec enterprise number (NEQ) of the contractor.

Secondary keyword in subgroupQST-Number.c

Use the keyword QST-Number.c to enter the QST number of the contractor.

Secondary keyword in subgroupContractor-SIN.re

Use the keyword Contractor-SIN.re to enter, if applicable, the contractor's Social Insurance Number if you have not completed either Field 66 (Quebec Enterprise Number (NEQ) of the contractor) or Field 67 (contractor's RBQ License Number).

Secondary keyword in subgroupRBQ-License-No.c

Use the keyword RBQ-License-No.c to enter if applicable, the contractor RBQ license number issued by, as applicable, the Régie du bâtiment du Québec, the Corporation des maîtres électriciens du Québec or the Corporation des maîtres mécaniciens en tuyauterie du Québec.

Secondary keyword in subgroupRenovationDate.c

Use the keyword RenovationDate.c to enter the contractor's date of service agreement.
Tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE)
Renovation contract
The renovation work must be carried out under a contract entered into with a qualified contractor after March 31, 2017, and before April 1, 2022.
  • the taxpayer;
  • the taxpayer spouse on the date the contract was entered into; or
  • any other person who was a co-owner (or the spouse of a co-owner) of the dwelling on the date the contract was entered into.
Note
If the eligible dwelling is located in a condominium building, the contract can be entered into by the building's syndicate of co-owners.

Secondary keyword in subgroupBill-Amount.c

Use the keyword Bill-Amount.c to enter the total of the following amounts: Tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE)
  • the amount from line 3 of the copy of form TP-1029.AE.A-V you received for the eligible dwelling in question
  • the cost of any cleanup done as part of the recognized eco-friendly renovation work but not included on line 3 of the copy of form TP-1029.AE.A-V the taxpayer received for the eligible dwelling in question
The recognized work must relate to the construction, renovation, modification, rebuilding, relocation or enlargement of a system for the discharge, collection and disposal of waste water, toilet effluents or grey water of an eligible dwelling.

Qualified expenditures
To qualify for the tax credit, the expenditures must have been paid by:

  • you (or your legal representative);
  • your spouse on the date the expenditures were paid; or
  • any other person who was a co-owner of the dwelling on the date the expenditures were incurred.
Qualified expenditures include:
  • the cost (including taxes) of any goods that:
    - were used in carrying out the work,
    - were supplied by the contractor or purchased, after March 31, 2017, from a merchant registered for the QST,
  • the cost (including taxes) of the services rendered by the contractor in carrying out the work; and
  • the cost of any necessary cleanup.
Examples of excluded expenditures:
  • expenditures related to a part of the dwelling that is used to earn business or rental income;
  • expenditures used to finance the cost of recognized work;
  • expenditures attributable to goods or services supplied by a person not dealing at arm's length with you or one of the other owners of the dwelling, unless the person is registered for the QST.

Secondary keyword in subgroupAmount-Paid.c

Use the keyword Amount-Paid.c to enter the date and amount paid to the contractor.

Secondary keyword in subgroupAmount-Paid.re

Use the keyword Amount-Paid.c to enter the date and amount paid to the contractor.

The following options are applicable for the keyword Amount-Paid.re.

Secondary keyword in subgroupContractor-Code

Use the keyword Contractor-Code to enter the code(s) the contractor entered in section 3.1 of form TP-1029.ER.A-V.

The following options are applicable for the keyword Contractor-Code.

Secondary keyword in subgroupContractor-Code.re

Use the keyword Contractor-Code.re to enter the code(s) the contractor entered in section 4.2 of form TP-1029.RE.

The following options are applicable for the keyword Contractor-Code.re.

Keyword in subgroupRetailerName

Use the keyword RetailerName to enter the name of the supplier where materials were bought (not provided by contractor).

Secondary keyword in subgroupExpert-Firstname

Use the keyword Expert-Firstname to enter the first name of the damage assessment expert.

Secondary keyword in subgroupExpert-Phone

Use the keyword Expert-Phone to enter the phone number of the damage assessment expert.

Secondary keyword in subgroupExpert-Street

Use the keyword Expert-Street to enter the street of the damage assessment expert.

Secondary keyword in subgroupExpert-Apartment

Use the keyword Expert-Apartment to enter the apartment number of the damage assessment expert.

Secondary keyword in subgroupExpert-City

Use the keyword Expert-City to enter the city of the damage assessment expert.

Secondary keyword in subgroupExpert-PostCode

Use the keyword Expert-PostCode to enter the postal code of the damage assessment expert.

Secondary keyword in subgroupWork-Code

Use the keyword Work-Code to enter the code(s) corresponding to the work for which the goods were purchased.

The following options are applicable for the keyword Work-Code.

Secondary keyword in subgroupQST-Number.r

Use the keyword QST-Number.r to enter the QST number of the supplier.

Secondary keyword in subgroupBill-Amount.r

Use the keyword Bill-Amount.r to enter the Eligible amount (taxes included). RénoVert Home Renovation Tax Credit (TP-1029.RV)
The eligible amount is the cost of the goods purchased from the supplier, rather than from the contractor. The goods must have been purchased for the recognized eco-friendly renovation work described in section 3.2 of the copy of form TP-1029.RV.A-V provided by the contractor.

Condominium building
If the eligible dwelling is located in a condominium building, the eligible expenses include any expense paid by the syndicate of co-owners, up to the amount of your unit's share of that expense, provided

  • the expense would have been an eligible expense of the syndicate of co-owners, were the syndicate an individual and the building an eligible dwelling owned by that individual; and
  • the syndicate of co-owners notified you in writing of your unit’s share of the expense.
If you are claiming such expenses, you must calculate the amounts to enter on line 43 based on your unit's share.

Multiple-unit residential complex
If the eligible dwelling is located in a multiple-unit residential complex, the expenses that relate to common areas must be divided among the co-owners according to their respective share of the common expenses.

If you are claiming such expenses, you must calculate the amounts to enter on line 43 based on your share of the common expenses. Tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE)
The eligible amount is the cost of the goods purchased from the supplier, rather than from the contractor. The goods must have been purchased for the recognized eco-friendly renovation work described in section 3.2 of the copy of form TP-1029.AE.A-V provided by the contractor.

Qualified expenditures
To qualify for the tax credit, the expenditures must have been paid by:

  • you (or your legal representative);
  • your spouse on the date the expenditures were paid; or
  • any other person who was a co-owner of the dwelling on the date the expenditures were incurred.
Qualified expenditures include:
  • the cost (including taxes) of any goods that:
    - were used in carrying out the work,
    - were supplied by the contractor or purchased, after March 31, 2017, from a merchant registered for the QST,
  • the cost (including taxes) of the services rendered by the contractor in carrying out the work; and
  • the cost of any necessary cleanup.
Examples of excluded expenditures:
  • expenditures related to a part of the dwelling that is used to earn business or rental income;
  • expenditures used to finance the cost of recognized work;
  • expenditures attributable to goods or services supplied by a person not dealing at arm's length with you or one of the other owners of the dwelling, unless the person is registered for the QST.

Secondary keyword in subgroupAmount-Paid.r

Use the keyword Amount-Paid.r to enter the amount paid to the supplier in 2023 with respect to the amount on line 43.

Secondary keywordLicences-Cost

Use the keyword Licences-Cost to enter the cost of the licences that are necessary for the realization of the works, including the cost of studies to obtain such permits. Make sure this amount is not included in the eligible amount paid to contractors who performed the work.

The following options are applicable for the keyword Licences-Cost.

  • Licences cost
  • Portion - Licences cost paid in 2023

Secondary keywordAssist-Amount

Use the keyword Assist-Amount to enter the government or non-government assistance, refund or other forms of assistance.
TP-1029.AE - Tax credit for the upgrading of residential waste water treatment systems
Government assistance (the portion over $2,500), non-government assistance, refunds, reimbursements or any other form of assistance you received or are entitled to receive for the recognized work.
TP-1029.RE - Tax credit for the restoration of a secondary residence
Enter the amount of any government assistance or other assistance, reimbursement or other assistance (including an indemnity paid under an insurance contract) received or receivable in respect of the repair work or expert damage assessment services.

Secondary keywordCo-Owner-Claim

Use the keyword Co-Owner-Claim to enter the amount claimed by the other co-owners (OTHER THAN THE SPOUSE) on line 462 of their returns.

Secondary keywordSpouse-Claim

Use the keyword Spouse-Claim to enter the amount claimed by the spouse and generate the TP-1029.RV form.

Secondary keywordHist-Elig-Expenses

Enter the qualified expenditure for 2017 to 2022 with respect to this dwelling (TP-1029.AE L.105)

Secondary keywordHist-Spouse-Claim

Enter the amount claimed by the spouse in 2017 to 2022. This amount goes to line 114 of form TP-1029.AE.

Secondary keywordHist-Co-OwnerClaim

Enter the amount claimed by the other co-owners in 2017 to 2022. This amount goes to line 114 of form TP-1029.AE.