Eligibility Requirements Under the Tax Credit for the Restoration of a Secondary Residence

Eligible applicant

To claim the advance payment of the tax credit for the restoration of a secondary residence, you must meet the following conditions:

  • You are resident in Québec when you file your application.
  • You own the dwelling in question.
  • You obtained, from the municipality where the residence is located, a certificate confirming that the land subjacent to the eligible dwelling was hit by flooding that occurred in a territory covered by the Special Financial Assistance Program Relating to Flooding that Occurred in Québec Municipalities from April 5 to May 16, 2017 (the "Program").
  • If your application concerns expenses for repair work, you have an expert's damage assessment report describing the damage caused to the residence.
  • You (or your spouse) paid expenses in the year that are eligible for the tax credit which you can substantiate with receipts. 

To be entitled to the tax credit, you must be resident in Québec on December 31 of the taxation year for which you are claiming it. As a result, if you receive an advance payment of the tax credit for a given taxation year but are no longer resident in Québec on December 31 of that year, you will have to repay the amount you received.

Eligible residence

To be eligible, the residence must meet the following four conditions:

  • It was damaged by flooding in a region covered by the Program but does not qualify as a principal residence under the Program.
  • You owned or co-owned it both at the time of the flooding and at the time the expenses were paid.
  • It is suitable for year-round occupancy and is normally occupied by you.
  • It is not the subject of a notice of expropriation, a notice of intention to expropriate, a reserve for public purposes, a prior notice of the exercise of a hypothecary right registered in the registry office or any other procedure calling your right of ownership into question.

If the dwelling became uninhabitable because of the damage it sustained, it must have been suitable for year-round occupancy and normally occupied by you prior to the flooding.

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