I-3 - Taxation Act

Section 1029.8.162 Disposition versions

2015-10-21

1029.8.162. In respect of a home renovation agreement entered into before 1 November 2014, the following work is excluded:

(a)  work consisting exclusively of annual, periodic or ongoing maintenance or repair work;

(b)  work whose sole purpose is to refurbish any part of a dwelling following breakage, malfunction or loss;

(c)  work relating to the envelope of the dwelling that is attributable to the insulation of the roof, exterior walls, foundations and exposed floors of the dwelling or to the replacement or addition of doors, windows or skylights, other than a garage door for a garage integrated into or adjoining the dwelling or work described in subparagraph xiv or xv of paragraph a of the definition of “recognized home renovation work” in section 1029.8.159;

(d)  work relating to the mechanical systems of the dwelling, such as the heating system, air conditioning system, water heating system and ventilation system, other than work described in subparagraph xiv or xv of paragraph a of the definition of “recognized home renovation work” in section 1029.8.159; and

(e)  work relating to the installation of solar panels.

In respect of a home renovation agreement entered into after 31 October 2014, work described in subparagraphs a and b of the first paragraph is excluded.

2015, c. 21, s. 492.