Renovation Work Recognized for the LogiRénov Home Renovation Tax Credit

Home renovation work recognized(1) for the purposes of the LogiRénov tax credit

  • Renovation of one or more rooms of the dwelling (kitchen, bathroom, washroom, bedroom, vestibule, living room, storage space, etc.)
  • Division of rooms (knocking down walls or adding partitions)
  • Finishing a basement, attic or an integrated garage or garage adjoining(2) the dwelling
  • Adaptation of the interior of the dwelling to the needs of a handicapped person or person suffering a loss of independence
  • Replacement of the plumbing or electrical system
  • Installation or replacement of a lighting system
  • Refurbishing the floors (sanding and varnishing)
  • Replacing floor coverings (rugs, linoleum, hardwood flooring, tile, etc.)
  • Replacing doors that do not access to the exterior of the dwelling
  • Changing the covering of interior walls and ceilings (paint, wallpaper, stone or brick walls, etc.)
  • Replacing, building or modifying an interior stairway
  • Installing blinds and shutters permanently fixed
  • Installation of an alarm, security or home automation system
  • Expansion of the living space of the dwelling(3), including work relating to the envelope and the mechanical systems of the additions to the dwelling if they satisfy the energy or environmental standards set by the EcoRenov tax credit(4)
  • Conversion of a house consisting of a single dwelling into an intergenerational house, including work relating to the envelope and the mechanical systems of the additions to the dwelling if they satisfy the energy or environmental standards set by the EcoRenov tax credit(4)
  • Replacement of a weeping tile, sanitary drainage, fall pipe or foundation drain
  • Repair of the foundations
  • Water-proof sealing of the foundations
  • Air sealing of the envelope of the dwelling or of a portion of it (walls, doors, windows, skylights, etc.)
  • Pressure cleaning of the exterior siding
  • Replacement of the exterior siding
  • Painting the envelope of the dwelling
  • Replacement of swing shutters
  • Replacing soffits and fascia
  • Replacement of the roofing and rainwater gutters
  • Repair of a chimney
  • Replacing a garage door for a garage integrated into or adjoining(2) the dwelling
Notes
  1. Certain conditions or restrictions may apply.
  2. A garage is considered to be adjoining a dwelling if it shares, in whole or in part, a wall with the dwelling or if its roof is connected to the dwelling.
  3. For greater clarity, the expansion of the living space does not include the construction of a garage.
  4. These standards appear in sections A and B of Table 2 below.

Recognized eco-friendly renovation work for the purposes of the LogiRénov tax credit in respect of renovation agreement entered into after October 31, 2014

A.   Work relating to the envelope of the dwelling

A1  Insulation of the roof, exterior walls, foundations and exposed floors

  • The insulation materials used for insulation must not contain urea formaldehyde or they must have low levels of volatile organic compounds (VOC) certified GREENGUARD or EcoLogo (also known as Environmental Choice). In addition, the insulating value must satisfy the following standards:
    • insulation of the attic: the insulating value achieved must be at least R-41 (RSI 7.22);
    • insulation of the flat roof or cathedral ceiling: the insulating value achieved must be at least R-28 (RSI 4.93);
    • insulation of the exterior walls: the increase in the insulating value must be at least R-3.8 (RSI 0.67);
    • insulation of the basement (including the header area): for the walls, the insulating value achieved must be at least R-17 (RSI 3.0), while for the header area, the insulating value achieved must be at least R-20 (RSI 3.52);
    • insulation of the crawl space (including the header area): for the exterior walls (including header area), the insulating value achieved must be at least R-17 (RSI 3.0), while for the floor area above the crawl space, the insulating value achieved must be at least R-24 (RSI 4.23);
    • insulation of exposed floors: the insulating value achieved must be at least R-29.5 (RSI 5.20).

A2  Installation of doors or windows

  • Replacement or addition of doors, windows and skylights with ENERGY STAR qualified models for the climate zone where the dwelling is located.

B.   Work relating to the mechanical systems of the dwelling

B1  Heating system

  • Replacement of a propane or natural gas heating system appliance with one of the following appliances using the same fuel:
    • an ENERGY STAR qualified furnace with an annual fuel utilization efficiency (AFUE) of at least 95% and equipped with a brushless direct current (DC) motor;
    • a zero-clearance furnace with an AFUE of at least 95%, if the dwelling is a mobile home;
    • an ENERGY STAR qualified boiler with an AFUE of at least 95%.
  • Replacement of an indoor wood-burning system or appliance with one of the following:
    • an indoor wood-burning system or appliance that complies with the CSA-B415.1-10 standard or the 40 CFR Part 60 Subpart AAA standard of the Environmental Protection Agency (EPA) of the United States on wood-burning appliances. However, appliances not tested by the EPA are not eligible unless they have been certified under the CSA-B415.1-10 standard;
    • an indoor pellet-burning appliance (including stoves, furnaces and boilers that burn wood, corn, grain or cherry pits);
    • an indoor masonry heater.
  • Replacement of an solid fuel-fired outdoor boiler with an outdoor wood-burning heating system that complies with the CAN/CSA-B415.1 standard or the Outdoor Wood-fired Hydronic Heater program of the Environmental Protection Agency (EPA) (OWHH Method 28, phase 1 or 2), provided the capacity of the new system is equal to or smaller than the capacity of the one it replaces.
  • Installation of an ENERGY STAR qualified central split or ductless mini-split air-source heat pump including an outdoor unit and at least one indoor head per floor (excluding the basement) that has an Air-Conditioning, Heating, and Refrigeration Institute (AHRI) number and satisfies the following minimum requirements:
    • a Seasonal Energy Efficiency Ratio (SEER) of 14.5;
    • an Energy Efficiency Ratio (EER) of 12.0;
    • a Heating Seasonal Performance Factor (HSPF) of 7.1 for region V;
    • a heating capacity of 12 000 Btu/h.
  • Installation of a geothermal system certified by the Canadian GeoExchange Coalition (CGC). A CGC-certified company must install the heat pump in accordance with the CAN/CSA-C448 standard. The CGC must also certify the system after installation.
  • Replacement of the heat pump of an existing geothermal system. A company certified by the Canadian GeoExchange Coalition (CGC) must install the heat pump in accordance with the CAN/CSA-C448 standard.
  • Replacement of a heating oil system with a system using propane or natural gas or replacement of a propane heating system with a system using natural gas, provided the new system uses one of the following heating appliances:
    • an ENERGY STAR qualified furnace with an annual fuel utilization efficiency (AFUE) of at least 95% and equipped with a brushless direct current (DC) motor;
    • a zero-clearance furnace with an AFUE of at least 95%, if the dwelling is a mobile home;
    • an ENERGY STAR qualified boiler with an AFUE of at least 95%.
  • Replacement of a heating oil, propane or natural gas system with a system using electricity.
  • Replacement of a heating oil, propane, natural gas or electricity system with a qualified integrated mechanical system (IMS) that is CSA-P.10-07 certified and achieves the premium performance rating.(1)
  • Installation of solar thermal panels that comply with the CAN/CSA-F378 standard.
  • Installation of combined photovoltaic-thermal solar panels that comply with the CAN/CSA-C61215-08 and CAN/CSA-F378 standards.

B2  Air conditioning system

  • Replacement of a window air-conditioning unit or central air-conditioning system with an ENERGY STAR qualified central split or ductless mini-split air-conditioning system including an outdoor unit and at least one indoor head per floor (excluding the basement), provided the appliance has an Air-Conditioning, Heating, and Refrigeration Institute (AHRI) number and satisfies the following minimum requirements:
    • a Seasonal Energy Efficiency Ratio (SEER) of 14.5;
    • an Energy Efficiency Ratio (EER) of 12.0.
  • Replacement of a central air-conditioning system with an ENERGY STAR qualified central split or ductless mini-split air-source heat pump including an outdoor unit and at least one indoor head per floor (excluding the basement) that has an Air-Conditioning, Heating, and Refrigeration Institute (AHRI) number and satisfies the following minimum requirements:
    • a Seasonal Energy Efficiency Ratio (SEER) of 14.5;
    • an Energy Efficiency Ratio (EER) of 12.0;
    • a Heating Seasonal Performance Factor (HSPF) of 7.1 for region V;
    • a heating capacity of 12 000 Btu/h.

B3  Water heating system

  • Replacement of a propane or natural gas water heater with one of the following appliances using the same fuel:
    • an ENERGY STAR qualified instantaneous water heater that has an energy factor (EF) of at least 0.82;
    • an ENERGY STAR qualified instantaneous condensing water heater that has an EF of at least 0.90;
    • a condensing storage-type water heater that has a thermal efficiency of at least 95%.
  • Replacement of an oil-fired water heater with a water heater using propane or natural gas or replacement of a propane-fired water heater with a water heater using natural gas, provided the new water heater is one of the following:
    • an ENERGY STAR qualified instantaneous water heater that has an energy factor (EF) of at least 0.82;
    • an ENERGY STAR qualified instantaneous condensing water heater that has an EF of at least 0.90;
    • a condensing storage-type water heater that has a thermal efficiency of at least 95%.
  • Replacement of a heating oil, propane or natural gas water heater with a water heater using electricity.
  • Installation of a solar hot water system that provides a minimum energy contribution of seven gigajoules per year (GJ/yr) and is CAN/CSA-F379 certified, provided such system appears on the CanmetENERGY Performance Directory of Solar Domestic Hot Water Systems.
  • Installation of a drain-water heat recovery system.
  • Installation of solar thermal panels that comply with the CAN/CSA-F378 standard.
  • Installation of combined photovoltaic-thermal solar panels that comply with the CAN/CSA-C61215-08 and CAN/CSA-F378 standards.

B4  Ventilation system

  • Installation of an ENERGY STAR qualified heat recovery ventilator or energy-recovery ventilator certified by the Home Ventilating Institute (HVI) and listed in Section 3 of their product directory (Certified Home Ventilating Products Directory). In addition, where installation makes it possible to replace an older ventilator, the new appliance must be more efficient than the older one.

C. Water conservation and quality

  • Installation of an underground rain water recovery tank.
  • Construction, renovation, modification or rebuilding of a system for the discharge, collection and disposal of waste water, toilet effluents or grey water in accordance with the Regulation respecting waste water disposal systems for isolated dwellings.(2)
  • Restoration of a buffer strip in accordance with the requirements of the Protection Policy for Lakeshores, Riverbanks, Littoral Zones and Floodplains.(3)

D.   Soil quality 

  • Decontamination of fuel oil-contaminated soil in accordance with the requirements of the Soil Protection and Contaminated Sites Rehabilitation Policy.(4)

E.    Other 

  • Installation of photovoltaic solar panels that comply with the CAN/CSA-C61215-08 standard.
  • Installation of a domestic wind turbine that complies with the CAN/CSA-C61400-2-08 standard.
Notes
  1. This system encompasses the domestic heating, ventilation and heat recovery functions.
  2. CQLR, chapter Q-2, r. 22.
  3. CQLR, chapter Q-2, r. 35. This policy is applied in accordance with municipal zoning and urban planning bylaws.
  4. This policy is published by Les Publications du Québec and is available at: www.mddefp.gouv.qc.ca/sol/terrains/politique-en/.
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