2006-11-21 Buildings: increase in the tax deduction for renovations or alterations to improve access for disabled persons

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Home > Information Center > All news > 2006 > 2006-11-21 Buildings: increase in the tax deduction for renovations or alterations to improve access for disabled persons

Summary

2006

Buildings: increase in the tax deduction for renovations or alterations to improve access for disabled persons

As of March 24, 2006, the tax deduction for eligible renovations or alterations made to a building, to enable disabled persons to gain access to the building or be mobile within it, has been increased. The building must be used mainly to earn business or property income.

Accordingly, a taxpayer may deduct, as current expenses in calculating the income from a business or property, the amount paid after March 23, 2006, for renovations or alterations made to a building that incorporate the obstacle-free design standards set out in the Building Code. The taxpayer must provide Revenu Québec with an eligibility certificate issued by the Régie du bâtiment du Québec regarding the renovations or alterations.

The eligibility certificate specifies

the types of specialized or adapted equipment being installed (e.g., a specialized sign device, adapted chairs or a telecommunications system)
the portion in per cent of the renovations or alterations reasonably attributable to the execution of the obstacle-free design (e.g., to adapt the height of switches or widen access points)

The following expenditures, however, remain deductible in the year in which they are paid, without the taxpayer being required to obtain an eligibility certificate from the Régie:

installation of hand-activated power door openers, as well as indoor and outdoor ramps
alterations to washrooms and widening of elevators and doorways, for the use of persons in wheelchairs

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