Individuals and Rental Income

On December 3, 2018, the Minister of Finance of Québec announced changes to the calculation of capital cost allowance in respect of property acquired after November 20, 2018. For more information, see guide IN-155-V, Business and Professional Income.

This document contains general information on the tax treatment of income and expenses respecting the rental of immovable property.

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End of note

2020-02 version

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