Eligible dwelling (for purposes of the solidarity tax credit)

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A dwelling (for example, a house, a room or an apartment in a duplex or condominium building) located in Québec in which an individual ordinarily lives and that is the individual's principal residence, excluding, for example:

  • a dwelling in low-rental housing within the meaning of the Civil Code of Québec, such as an HLM or a dwelling for which the Société d'habitation du Québec agrees to pay an amount towards the rent; 
  • a dwelling in a facility maintained by a public institution or private institution under agreement (publicly funded) that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre governed by the Act respecting health services and social services;
  • a dwelling located in a hospital centre or reception centre within the meaning of the Act respecting health services and social services for Cree Native persons;
  • a dwelling for which an amount is paid toward rent under a program governed by the National Housing Act (for example, a dwelling located in a housing cooperative); 
  • a dwelling located in a building or residential facility where the services of an intermediate resource or a family-type resource are offered; 
  • a room located in the principal residence of the landlord where fewer than three rooms are rented or offered for rent, unless the room has either a separate entrance from the outside or sanitary facilities separate from those used by the landlord;
  • a room located in a hotel establishment or in a rooming house that is leased or subleased for a period of fewer than 60 consecutive days.

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