Eligible dwelling

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To be eligible for the tax credit, a dwelling must meet the following conditions:

  • It is located in Québec.
  • It was built before January 1, 2016.
  • It is not the object of a notice of expropriation, a notice of intention to expropriate, a prior notice of the exercise of a hypothecary right registered in the registry office or any other procedure calling your right of ownership of the dwelling into question.
  • It is:
    • a single-family detached house, semi-detached house or row house;
    • a permanently installed prefabricated house or mobile home, in other words, one that is:
      • set on a permanent foundation,
      • permanently connected to an electrical distribution system,
      • served by a waterworks and sewer system, by an artesian well and a septic tank, or by a combination thereof;
    • an apartment in a condominium building;
    • a unit in a multiple-unit residential building;
    • a winterized cottage that you normally occupy.

An eligible dwelling is deemed to include the land on which it stands and the portion of the adjacent land that may reasonably be considered to facilitate the use and enjoyment of the dwelling.

However, no adjoining or incidental structure of the dwelling, apart from an adjoining garage,[1] will be considered to be part of your eligible dwelling.

  1. A garage is considered to be adjoining a dwelling if it shares, in whole or in part, a wall with the dwelling or if its roof is connected to the dwelling.

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