I-3 - Taxation Act

Section 1029.8.146 Disposition versions

2021-06-02

1029.8.146. (Repealed).

2010, c. 5, s. 168; 2021, c. 14, s. 165.

2010-04-20

1029.8.146. In this division,

“eligible dwelling” of an individual means any of the following dwellings, that is not an excluded dwelling, including an adjoining or incidental structure of the dwelling, built before 1 January 2009 and located in Québec, of which the individual is the owner when the home improvement and renovation expenditures are incurred and that constitutes, at that time, the individual’s principal place of residence:

(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; and

(d)  an apartment in a residential duplex or triplex;

“excluded dwelling” means a dwelling that, before recognized home improvement and renovation work was carried out, 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 improvement and renovation expenditure” of an individual means an expenditure attributable to the carrying out of recognized home improvement and renovation work provided for in a home renovation agreement entered into in respect of an eligible dwelling of the individual that is

(a)  the cost of labour supplied to carry out the work by the qualified contractor who is a party to the home renovation agreement, including the amount of any goods and services tax and Québec sales tax applicable; or

(b)  the cost of movable property, other than household appliances, that enter into the carrying out of the recognized home improvement and renovation work provided for in the home renovation agreement, including the amount of any goods and services tax and Québec sales tax applicable, if, after the work is carried out, the property

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

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

“home renovation agreement” entered into in respect of an individual’s eligible dwelling means an agreement entered into after 31 December 2008 and before 1 January 2010 between a qualified contractor and the individual or 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 dwelling, under which the qualified contractor undertakes to carry out recognized home improvement and renovation work in respect of the individual’s eligible dwelling;

“qualified contractor” in relation to a home renovation agreement entered into in respect of an individual’s eligible dwelling means a person or partnership that meets 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 dwelling nor the spouse of one of the owners of the eligible dwelling; and

(b)  at the time the recognized home improvement and renovation work 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 under the Building Act (chapter B-1.1) and, if applicable, has paid the security provided for under that Act, unless the work is carried out in respect of an eligible dwelling located in a region not served by a road to which the Act respecting roads (chapter V-9) applies;

“qualified expenditure” of an individual, in relation to an eligible dwelling of the individual, means the aggregate of all amounts each of which is a home improvement and renovation expenditure of the individual that is paid, in relation to the eligible dwelling, on or before 30 June 2010 by the individual or the individual’s legal representative, by a person who is the individual’s spouse in the year 2009 or at the time the payment is made, or by any other individual who owns the eligible dwelling at the time the expenditure is incurred;

“recognized home improvement and renovation work” in respect of an individual’s eligible dwelling means the work, other than work related to installing household appliances or that consists exclusively of repair or maintenance work on the dwelling, that is

(a)  refurbishment work done to improve the appearance and functional nature of the dwelling;

(b)  reorganization work that consists in altering the interior distribution of the rooms, openings and divisions of the dwelling without increasing the floor space or cubic content;

(c)  improvement, conversion or expansion work on the dwelling, including the addition of structures adjoining or incidental to the dwelling; or

(d)  work required to restore the land to the condition it was in before the work described in paragraphs a to c was carried out;

“structure” means an ordered assembly of materials placed on or connected to the ground or attached to a dwelling, and intended to be used as a shelter or as support, prop or backing for moving above ground level, but does not include swimming pools, hot tubs, saunas or other similar equipment, or landscaping work on the land such as driveways, walkways, fences, low walls and paving stones used for landscaping.

2010, c. 5, s. 168.