Quebec Home Improvement And Renovation Tax Credit (HRTC) ( part 2 )

Examples of non-qualifying work

• Landscaping, other than to restore the lot to its condition prior to the recognized work
• Construction of outdoor play equipment o
  
• Interior decoration (decorator's service)
  
• Erecting or repairing a fence, low wall, etc.
  
• Drilling a well, installation of a septic tank and septic field
  
• Installation of household appliances
  
• Installation of a swimming pool, sauna, hot tub, etc.
  
• Refurbishment of access points (footpaths, driveway, etc.), unless made necessary as a result of the recognized work
  
• Work aimed exclusively at repairs (repairing a leak, a door, etc.) or maintenance (application of paint to walls solely to spruce up the appearance)

Qualified contractor

The contractor must, at the time the agreement is entered into between the owner and the contractor, be a person or partnership with an establishment in Québec. Must not be the owner or co-owner of the eligible residential unit, or the spouse of one of the owners of the eligible residential unit at the time the home improvement or renovation work is carried out hold an appropriate licence issued by the Régie du bâtiment du Québec. Note that an individual who carries out the improvements or renovations on his or her own principal place of residence may
not claim this tax credit.
Claiming the credit

You may claim the refundable tax credit for home improvement and renovation on your 2009 income tax return if you are resident in Québec on December 31, 2009. You must send with your return a form indicating all of the information related to the work carried out, such as:

• a description of the work
• the cost of the work
• the registration number assigned under the Act respecting the Québec sales tax (QST) to the person who carried out the work
• the licence number issued by the Régie du bâtiment du Québec to the contractor carrying out the work (if applicable)

It is not necessary to provide your receipts or supporting documents when you file your income tax return. However, you must keep these documents for six years following the year to which they apply as Revenu Québec could audit you regarding this credit.

Documents

IN-179-V

Tax Credit for Home Improvement and Renovation

Important Note

These texts on the said programs from Canada or Quebec are provided for information purpose only; you must consult the official Canada http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/hmwnr/hrtc/lgblty-prd-eng.html and Quebec http://www.revenu.gouv.qc.ca/eng/particulier/impots/impot/credit_remb/renovation/index.asp Internet sites and documentation to make sure you qualify. We decline all responsibility in regard to any error or omissions, the readers are responsible to check this information directly with the proper government agencies.