Individuals and Rental Income
IN-100-V

Note
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 IN-191-V, Capital Cost Allowance in Respect of Property Acquired After November 20, 2018.

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

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2013-03 version

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