RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

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.


Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

End of note

2023-02 version

Note End of note
Veuillez patienter