LogiRénov Home Renovation Tax Credit
This refundable tax credit has been implemented on a temporary basis to encourage individuals, be they owners or co-owners of a dwelling, to renovate their principal residence, expand it, adapt it to the special needs of a family member or convert it into an intergenerational home.
The renovation work must have been done by a qualified contractor (This link will open a new window) under a contract entered into after April 24, 2014, and before July 1, 2015. The eligible expenses for which you are claiming the credit must already have been paid. The initial construction of the dwelling must have been completed before January 1, 2014, and the dwelling must be one of the following:
- a single-family home (This link will open a new window)
- a pre-fabricated house or mobile home permanently secured in place
- an apartment in a building held in divided co-ownership (condominium)
- a dwelling in a residential duplex or triplex.
The amount of the tax credit corresponds to 20% of the portion of an individual's eligible expenses that exceeds $3,000, up to a maximum tax credit of $2,500 per eligible dwelling.
No structures adjoining or accessory to the dwelling, other than an adjoining garage or carport, will be considered part of an individual's eligible dwelling. For example, steps, patios, balconies, sheds, gazebos, outdoor hot tubs and outdoor swimming pools are not considered part of an eligible dwelling.
In the case of an apartment in a building held in divided co-ownership (condominium), only the private portion (that is, the portion that an individual owns exclusively) will be considered an eligible dwelling. Common portions are therefore excluded, regardless of whether they are for restricted use or not. For example, the foundations and main walls of buildings, common equipment and apparatus (such as the central heating and air-conditioning systems and the piping and wiring) are not considered part of an eligible dwelling.
For more information on the types of renovation work that qualify for the tax credit, see the list of recognized renovation work.
- All work recognized for the purposes of the EcoRenov tax credit and carried out after that tax credit has expired (that is, work done under a contract entered into after October 31, 2014) will be recognized for the purposes of the LogiRénov tax credit.
- In addition to this refundable tax credit, you may be eligible for the financial assistance offered in respect of eco-friendly home renovation under the Rénoclimat program run by the Ministère de l'Énergie et des Ressources naturelles.