If you’re an employee or self-employed person , any water heater replacement or repairs you performed was for your own use, not for a profit. If you work for your employer, any replacement or repairs you perform is for your employer.
, any replacement or repairs you performed was for your own use, not for a profit. If you work for your employer, any replacement or repairs you perform is for your employer. If you use public utilities for your own use and it’s after December 31, 2013, you are subject to the water heater replacement, repair or replacement tax.
to the water heater replacement, repair or replacement tax. If you work for any other party who performs services for you, this also means that you’re considered to have performed the work.
If you are eligible to claim a free replacement boiler, make sure you fill out the form correctly. This type of boiler replacement is called a temporary boiler replacement and does not take precedence over a permanent boiler replacement to the same building or the same residence unless otherwise prescribed. When the boiler does not work properly, the replacement boiler or repair is a permanent boiler replacement.
1 Make sure that you have all of the following information available when completing this form: Name and address of company that replaced or repaired the boiler.
Name and address of person providing the boiler repairs.
Date the replacement boiler or repair was performed to the property being replaced or repaired. Contact information.
For non-exempt employers with more than one employees, the full name of the employer.
If you are not working for your employer, the following information is required, but it does not determine exempt status: Type(s) of service.
Amount of money spent or service provided on or after March 25, 2009.
Use code that describes the type of replacement or repair.
Description of the company that performed the replacement or repair.
Location of the property being replaced or repaired – this number does not have to match the property name.
How long does your heating system have to be running before it can be subject to replacement or repair tax? This is dependent on the type of heating system being replaced, as well as the type of time the replacement boiler takes to be functional. A permanent boiler replacement for all boiler types and units must be started and restarted within 3 days of any change in use. The replacement has to be complete without breaking, including the water line. During that time it must be in service. A permanent