Costs for Work Carried Out on Your Property

If you incurred costs during a taxation year for the

  • renovation,
  • improvement,
  • maintenance, or
  • repair

of a building, structure or land located in Québec, and the property was used in the course of carrying on a business or in order to earn income, you must complete form TP-1086.R.23.12-V, Costs Incurred for Work on an Immovable, and attach it to your income tax return.

You must provide the required information with regard to every person who carried out the work, unless the work was done by one of the following:

  • an operator of a gas, telecommunications or electricity distribution network
  • a government body
  • one of your employees

Even if you are not required to complete an income tax return for the year, you must file form TP-1086.R.23.12-V by the filing deadline for the return. If you are obliged to file the form but do not provide the required information in respect of all persons concerned, you are liable to certain penalties.

For further information, consult the brochure Individuals and Rental Income (IN-100-V).

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