Income Tax Act — I-3.3 122.92
Definitions 122.92 (1) The following definitions apply in this section. eligible dwelling , of a qualifying individual, for a renovation period taxation year, means a housing unit (including the land subjacent to the housing unit and the immediately contiguous land, but not including the portion of that land that exceeds the greater of ½ hectare and the portion of that land that is necessary for the use and enjoyment of the housing unit as a residence) located in Canada if (a) the qualifying individual or a qualifying relation of the qualifying individual (or a trust under which the qualifying individual or a qualifying relation is a beneficiary) owns — whether jointly with another person or otherwise — at any time in the renovation period taxation year, the housing unit; and (b) the housing unit is ordinarily inhabited, or is reasonably expected to be ordinarily inhabited, within 12 months after the end of the renovation period (i) by the qualifying individual, and (ii) by a qualifying relation of the qualifying individual. ( logement admissible ) eligible individual , in respect of an eligible dwelling for a renovation period taxation year, means (a) an individual who ordinarily resides, or intends to ordinarily reside, in the eligible dwelling within 12 months after the end of the renovation period in respect of a qualifying renovation of the eligible dwelling and who is (i) a qualifying individual, (ii) the cohabiting spouse or common-law partner (as defined in section 122.6) of a qualifying individual at any time in the renovation period taxation year, or (iii) a qualifying relation of a qualifying individual; or (b) an individual who (i) is a qualifying relation of a qualifying individual, and (ii) owns the eligible dwelling or is the beneficiary of a trust that owns the eligible dwelling. ( particulier admissible ) individual does not include a trust. ( particulier ) qualifying expenditure , of an individual, means a reasonable outlay or expense that (a) is directly attributable to a qualifying renovation of an eligible dwelling in respect of which the individual is an eligible individual; (b) is made or incurred by the individual before the end of the renovation period in respect of the qualifying renovation referred to in paragraph (a); (c) is the cost of goods acquired or services received, including an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation; and (d) is not an outlay or expense (i) for the cost of annual, recurring or routine repair or maintenance, (ii) to acquire a household appliance, (iii) to acquire an electronic home-entertainment device, (iv) that is the cost of housekeeping, security monitoring, gardening, outdoor maintenance or similar services, (v) for financing costs in respect of the qualifying renovation, (vi) in respect of goods or services provided by a person not dealing at arm’s length with the individual, unless the person is registered for the purposes of Part IX of the Excise Tax Act , or (vii) that can reasonably be considered to have been reimbursed. ( dépense admissible ) qualifying individual , in respect of a renovation period taxation year, means an individual who has attained the age of (a) 65 years before the end of the renovation period taxation year; or (b) 18 years before the end of the renovation period taxation year and in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the renovation period taxation year. ( particulier déterminé ) qualifying relation , of a qualifying individual for a renovation period taxation year, means an individual who (a) has attained the age of 18 years before the end of the renovation period taxation year; and (b) at any time in the renovation period taxation year, is a parent, grandparent, child, grandchild, brother, s