I-3 - Taxation Act

Section 1029.8.159 Disposition versions

2015-10-21

1029.8.159. In this division,

“eligible home” of an individual means a dwelling that is located in Québec, other than an excluded home, of which construction is completed before 1 January 2014 and of which the individual is the owner when the home renovation expenditures are incurred, that constitutes, at that time, the individual’s principal place of residence and that is

(a)  an individual house that is detached, semi-detached or a row house;

(b)  a permanently installed manufactured home or mobile home;

(c)  an apartment in an immovable under divided co-ownership; or

(d)  a unit in a residential duplex or triplex;

“excluded home” means a dwelling that, before the beginning of the carrying out of recognized home renovation work, was the subject of

(a)  a notice of expropriation or a notice of intention to expropriate;

(b)  a reserve for public purposes; or

(c)  a prior notice of the exercise of a hypothecary right registered in the registry office or any other procedure calling the individual’s right of ownership of the dwelling into question;

“home renovation agreement” entered into in respect of an individual’s eligible home means an agreement under which a qualified contractor undertakes to carry out recognized home renovation work in respect of the individual’s eligible home that is entered into after 24 April 2014 and before 1 July 2015 between the qualified contractor and

(a)  the individual; or

(b)  a person who, at the time the agreement is entered into, is either the individual’s spouse, or another individual who is the owner of the eligible home or the other individual’s spouse;

“home renovation expenditure” means an expenditure that is attributable to recognized home renovation work carried out by a qualified contractor pursuant to a home renovation agreement and that is

(a)  the cost of a service supplied by the qualified contractor, including the amount of any goods and services tax and Québec sales tax applicable;

(b)  the cost of a movable property, other than a household appliance, an electrical appliance or an electronic entertainment device, that is used in the carrying out of recognized home renovation work provided for in the home renovation agreement and described in any of subparagraphs i to xxvii of paragraph a of the definition of “recognized home renovation work”, including the amount of any goods and services tax and Québec sales tax applicable, provided that the movable property was acquired, after 24 April 2014, from the qualified contractor or a merchant holding a registration number assigned under the Act respecting the Québec sales tax (chapter T-0.1) and that, after the carrying out of the work, the property

i.  has been incorporated into the eligible home, has lost its individuality and ensures the utility of the home, or

ii.  has been permanently physically attached or joined to the eligible home, without losing its individuality or being incorporated into the eligible home, and ensures the utility of the home;

(c)  the cost of a movable property that is used in the carrying out of recognized home renovation work provided for in the home renovation agreement and described in any of paragraphs a, c to z.2, z.4 and z.5 of the definition of “recognized eco-friendly renovation work” in section 1029.8.153, including the amount of any goods and services tax and Québec sales tax applicable, provided that the movable property was acquired, after 24 April 2014, from the qualified contractor or a merchant holding a registration number assigned under the Act respecting the Québec sales tax; or

(d)  the cost of a permit necessary to carry out the recognized home renovation work, including the cost of studies carried out to obtain such a permit;

“intergenerational home” means a single-family home in which an independent dwelling, allowing more than one generation of the same family to live together while preserving their privacy, is built;

“qualified contractor” in relation to a home renovation agreement entered into in respect of an individual’s eligible home means a person or a partnership meeting the following conditions:

(a)  at the time the agreement is entered into, the person or partnership has an establishment in Québec and, if the person is an individual, is neither the owner of the eligible home nor the spouse of one of the owners of the eligible home; and

(b)  at the time the recognized home renovation work provided for in the agreement is being carried out and if required for the carrying out of such work, the person or partnership is the holder of the appropriate licence issued by the Régie du bâtiment du Québec, the Corporation des maîtres électriciens du Québec or the Corporation des maîtres mécaniciens en tuyauterie du Québec and, if applicable, has paid the licence security payable under the Building Act (chapter B-1.1);

“qualified expenditure” of an individual, in relation to an eligible home of the individual, for a particular taxation year that is either the taxation year 2014 or the taxation year 2015 means the aggregate of all amounts each of which is a home renovation expenditure of the individual that is paid in the particular year, in relation to the eligible home, by the individual or the individual’s legal representative, by a person who is the individual’s spouse at the time the payment is made, or by any other individual who, at the time the expenditure is incurred, owns the eligible home;

“recognized home renovation work” in respect of an eligible home means work, other than work excluded because of section 1029.8.162, that is carried out in compliance with the rules set out in any Act, regulation or by-law of Canada, Québec or a municipality of Québec and the policies that apply according to the type of intervention, including necessary site restoration work, that is,

(a)  in respect of a home renovation agreement entered into before 1 November 2014, work relating to

i.  the renovation of one or more rooms in the home,

ii.  the division of rooms,

iii.  the finishing of a basement, attic or an integrated garage or garage adjoining the home,

iv.  the adaptation of the interior of the home to the needs of a handicapped person or a person suffering a loss of independence,

v.  the replacement of the plumbing or electrical system,

vi.  the installation or replacement of a lighting system,

vii.  the refurbishing of floors,

viii.  the replacement of floor coverings,

ix.  the replacement of doors that do not give access to the exterior of the dwelling,

x.  the modification of the covering of interior walls and ceilings,

xi.  the replacement, building or modification of an interior stairway,

xii.  the installation of permanently fixed blinds and shutters,

xiii.  the installation of an alarm, security or home automation system,

xiv.  the expansion of the living space of the home, including work relating to the envelope and mechanical systems of the additions to the home, if the property that is used in the carrying out of the work complies, where required, with the energy or environmental standards to which any of paragraphs a and c to x of the definition of “recognized eco-friendly renovation work” in section 1029.8.153 refers in respect of the property,

xv.  the conversion of a single-dwelling home into an intergenerational home, including work relating to the envelope and mechanical systems of the additions to the home, if the property that is used in the carrying out of the work complies, where required, with the energy or environmental standards to which any of paragraphs a and c to x of the definition of “recognized eco-friendly renovation work” in section 1029.8.153 refers in respect of the property,

xvi.  the replacement of weeping tiles, sanitary drain, fall pipe or foundation drain,

xvii.  the repair of the foundation,

xviii.  the waterproofing of the foundation,

xix.  the air sealing of the envelope of the home or a portion of it,

xx.  the pressure cleaning of the exterior siding,

xxi.  the replacement of the exterior siding,

xxii.  the painting of the envelope of the home,

xxiii.  the replacement of swing shutters,

xxiv.  the replacement of soffits and fascia,

xxv.  the replacement of the roofing and eavestroughs,

xxvi.  the repair of a chimney, or

xxvii.  the replacement of a garage door for a garage integrated into or adjoining the home; or

(b)  in respect of a home renovation agreement entered into after 31 October 2014, work described in any of subparagraphs i to xxvii of paragraph a and work described in any of paragraphs a, c to z.2, z.4 and z.5 of the definition of “recognized eco-friendly renovation work” in section 1029.8.153.

2015, c. 21, s. 492.