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

• You were resident in Québec on December 31, 2023 (or on the day you ceased to reside in Canada in 2023).
• 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, but before April 1, 2027 (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 2023.

This tax credit applies to 2017 through 2027. The maximum tax credit for the entire period 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. Enclose the form with your return.

Form to enclose

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