Recognized Repair Work
The tax credit for the restoration of a secondary residence has two components: the repair component (2017 and 2018) and the post-disaster clean-up and preservation component (2017 only). If you paid post-disaster clean-up and preservation expenses in 2017, you may be entitled to this component for 2017 (certain conditions apply).
For more information about the post-disaster clean-up and preservation component, see the 2017 version of form TP‑1029.RE-V, Tax Credit for the Restoration of a Secondary Residence.
To be recognized, repair work must concern:
- damage that a damage assessment expert has attributed to flooding in a region covered by the Special Financial Assistance Program Relating to Flooding that Occurred in Québec Municipalities from April 5 to May 16, 2017; and
- the components listed below.
|* Any portion of expenditures exceeding the first $5,000 that is paid in relation to an eligible residence during the 2017 and 2018 taxation years for recognized repair work concerning the components specified in points 14 to 16 may not be taken into account in calculating qualified repair expenses.|
Structure and concrete
Foundations, footings, support beams, load-bearing walls, concrete slabs, dry wells, framing, carports and garages forming part of the structure of a dwelling, and basement entryways.
Exterior cladding and chimneys.
Exterior doors, including doors of garages forming an integral part of the structure of a dwelling, and windows.
Structure, wall, ceiling and subfloor insulation.
Electrical lead, systems and connectors.
Pipes, sewer connections, water connections and sanitary devices.
Subfloors and fixed floor coverings.
Interior walls and ceilings
Gypsum board, plaster and paint on walls and ceilings, baseboards, ceiling mouldings and interior doors.
Bathroom cabinets and sinks
Counters, drawers, shelves, cabinets and panels.
Stringers, runners, risers and handrails.
Heating and ventilation
Main and secondary heating systems (especially wood stoves), including conduits, firewood, air exchangers and their conduits, natural gas connections and tanks.
Pumps and wet wells, septic tanks, leaching beds, drinking water supply systems, drinking water filtration and treatment systems, hot water tanks and equipment for disabled persons.
Incidental structures of a dwelling*
Detached garages, sheds, porches, balconies, decks, patios and terraces.
Driveways, walkways, fences, walls and slabs on ground.
Other landscaping work*
The portion of the land that may reasonably be considered as facilitating the use and enjoyment of the dwelling, trees and hedges.
- Replacing a dwelling component listed above that cannot be repaired also constitutes repair work.
- If the residence is damaged to such an extent that it is preferable to rebuild it, any work to rebuild the residence that is attributable to the dwelling components listed above is considered to have been done to repair the damage to the residence.