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