Income Tax Act — I-3.3 122.92
 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, sister, aunt, uncle, niece or nephew of either the qualifying individual or the cohabiting spouse or common-law partner (as defined in section 122.6) of the qualifying individual. ( proche admissible ) qualifying renovation means a renovation or alteration of, or addition to, an eligible dwelling of a qualifying individual that (a) is of an enduring nature and integral to the eligible dwelling; and (b) is undertaken to enable the qualifying individual to reside in the dwelling with a qualifying relation of the qualifying individual by establishing a secondary unit within the dwelling for occupancy by the qualifying individual or the qualifying relation. ( travaux de rénovation admissibles ) renovation period , for a qualifying renovation of an eligible dwelling, means a period that (a) begins at the time that the first qualifying expenditure is made or incurred in respect of the qualifying renovation, and (b) ends at the time of the completion of the qualifying renovation. ( période de rénovation ) renovation period taxation year means the taxation year in which the renovation period in respect of a qualifying renovation ends. ( année d’imposition de la période de rénovation ) return of income , in respect of an eligible individual for a taxation year, means the eligible individual’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the eligible individual had tax payable under this Part for the taxation year. ( déclaration de revenu ) secondary unit means a self-contained housing unit that (a) has a private entrance, kitchen, bathroom and sleeping area, (b) if applicable, meets any local requirements to qualify as a secondary dwelling unit, and (c) meets prescribed conditions, if any. ( logement secondaire ) Qualifying expenditure — trusts (2) For the purposes of this section, a qualifying expenditure of a particular individual who is an eligible individual in respect of an eligible dwelling includes an outlay or expense made or incurred by a trust of which the particular individual is a beneficiary, in respect of the eligible dwelling, to the extent of the share of that outlay or expense that is reasonably attributable to the eligible dwelling, having regard to the amount of the outlays or expenses made or incurred in respect of the eligible dwelling, if (a) the outlay or expense would be a qualifying expenditure of the particular individual if the outlay or expense had been made or incurred by that individual; and (b) the trust has notified the particular individual of the amount of the outlay or expenses that are attributable to the eligible dwelling. Deemed overpayment (3) An eligible individual who files a return of income for a renovation period taxation year and who makes a claim under this subsection in that return of income is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount determined by the formula A × B where A is the appropriate percentage for the taxation year; and B is the least of (a) $50,000, (b) the total of all amounts, each of which is a qualifying expenditure of the individual in respect of a qualifying renovation that ended in the taxation year, and (c) if the individual is not resident in Canada throughout the taxation year, nil. Limits (4) For the purpose of this section, (a) in respect of a qualifying individual, there may only be one qualifying renovation for the purpose of a claim under subsection (3) by all taxpayers during the lifetime of the qualifying individual; (b) a maximum of $50,000 of qualifying expenditures may be claimed by all ta