Tax Credit for the Upgrading of Residential Waste Water Treatment Systems
You may be entitled to this tax credit if you meet all of the following conditions:
- You were resident in Québec on December 31, 2018 (or on the day you ceased to reside in Canada in 2018).
- 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).
This tax credit applies to 2017 through 2022 only.
In 2018, you can claim 20% of your qualified expenditures over $2,500. The expenditures must have been paid in 2018 for an eligible dwelling. The maximum tax credit for 2017 through 2022 is $5,500.
If you incurred qualified expenditures for your eligible dwelling in 2017 and 2018, the qualified expenditures used to calculate the tax credit will not be reduced by $2,500. Only the portion of the amount that was not used to reduce your qualified expenditures in 2017 will be used to reduce your qualified expenditures in 2018.
For the full 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.