TP-1086.R.23.12 (work on a property)

Who must file it

Any person or partnership that, as owner, tenant or administrator, had renovation, improvement, maintenance or repair work done on a building, structure or land in Québec used to earn income. A residential landlord is therefore covered, not just construction businesses.

The form (English version TP-1086.R.23.12-V, Costs Incurred for Work on an Immovable) is attached to the income tax return: the TP-1 for an individual, the CO-17 for a corporation, by the same deadline as the return. It goes along with form TP-128.

What to report

For each person or business that did work: name, address, postal code, QST registration number (or, failing that, the business number or social insurance number) and the amount paid or payable, taxes included. Your own employees, yourself, public bodies and gas, electricity and telecom distributors are excluded.

The penalty is $200 per person or business not reported; a contractor who doesn't give you their information faces a $500 penalty. The form's exact name is TP-1086.R.23.12 (it's sometimes miswritten "TP-1086-R.1"). Federally, the T5018 slip is only for businesses that earn more than half of their business income from construction: a landlord renting out dwellings doesn't file one.

Learn more

• Taxes

  Reporting rental income in Québec: T776, TP-128 and CCA

  The two forms, the real deadline, co-owners, where repairs end and improvements begin, depreciating the building, and the TP-1086.R.23.12 form every landlord has to attach.