33. Tax credit for the upgrading of residential waste water treatment systems (Line 462)

You may be entitled to this tax credit if all of the following conditions are met:

  • You were resident in Québec on December 31, 2019 (or on the day you ceased to reside in Canada in 2019).
  • You or your spouse had work done to upgrade the residential waste water treatment system of an eligible dwelling under a contract entered into with a qualified contractor after March 31, 2017 (generally speaking, an eligible dwelling is a dwelling you own in Québec that is your principal residence or, subject to certain conditions, a cottage).
  • The expenditures incurred for the work were paid in 2019.

This tax credit applies to 2017 through 2022 only. You can claim 20% of your qualified expenditures over $2,500 (see the note below). The maximum tax credit for 2017 through 2022 is $5,500 per eligible dwelling.

Note
If you incurred qualified expenditures for your eligible dwelling in 2017, 2018 and 2019, the qualified expenditures used to calculate the tax credit for 2019 will not be reduced by $2,500. Only the portion of the amount that was not used to reduce your qualified expenditures in previous years will be used to reduce your qualified expenditures in 2019.

For the complete list of conditions or to calculate the amount of the credit, complete form TP-1029.AE-V, Tax Credit for the Upgrading of Residential Waste Water Treatment Systems.

Form to enclose

Tax Credit for the Upgrading of Residential Waste Water Treatment Systems (TP-1029.AE-V)

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