Recognized Post-Disaster Clean-Up and Preservation Work and Repair Work
Post-disaster clean-up and preservation work
For the purposes of the tax credit for the restoration of a secondary residence, recognized post-disaster clean-up and preservation work is work done to make the residence habitable until permanent work can be carried out.
List of recognized post-disaster clean-up and preservation work
Recognized post-disaster clean-up work
|A2||Demolition of certain dwelling components|
|A4||Site clean-up (including site drying and dehumidification)|
Recognized preservation work
|B1||Temporary restoration of electrical service|
|B2||Reinstallation of minimum insulation|
|B3||Sealing of openings|
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.
Dwelling components on which recognized repair work may be carried out
|* 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 under repair work 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 under repair work is considered to have been done to repair the damage to the residence.