New form for the tax deduction for renovations or alterations to buildings

From now on, taxpayers that wish to take advantage of the deduction for renovations or alterations made to improve access to buildings will be required to use the new form provided by Revenu Québec entitled Eligibility Certificate for Renovation or Alteration Expenses (TP-157-V).

Effective June 20, 2008, taxpayers no longer have to apply to the Régie du bâtiment du Québec. To be entitled to the deduction, they must obtain certification from an architect, an engineer or a professional technologist to the effect that the renovation or alteration work complies with the barrier-free design standards set out in the Construction Code of Québec. This certification is obtained using the new Revenu Québec form.

Revenu Québec’s form replaces the Régie du bâtiment’s form entitled Attestion d’admissibilité – Rénovations ou transformations qui intègrent les normes de conception sans obstacles du Code de construction du Québec.

Taxpayers do not need to complete the new Revenu Québec form if

  • they have already obtained the eligibility certificate issued by the Régie du bâtiment du Québec, or
  • they had an authorized professional complete the Régie’s form, even if they did not submit that form to the Régie in order to obtain an eligibility certificate.

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