Work performed by electricians, plumbers, carpenters, architects

Generally, work performed by electricians, plumbers, carpenters, architects, etc.
in respect of an eligible expense qualifies.

Family member hired for renovations

Expenses are not eligible if the goods or services are provided by a person related to you, unless that person is registered for the Goods and Services Tax/Harmonized Sales Tax under the Excise Tax Act. If your family member is registered for GST/HST and if all other conditions are met, the expenses are eligible for the HRTC.

Eligible dwellings

An eligible dwelling is a housing unit that is eligible to be your principal residence or that of one or more of your family members at any time between January 27, 2009, and February 1, 2010.

In general, a housing unit is considered to be your principal residence when it is owned by you and ordinarily inhabited by you, your spouse or common-law partner, and your children. This means that any dwelling that you own and use personally could qualify, including your home or your cottage.

Cottages

If you own and use your home and cottage personally, eligible expenses incurred for both properties will normally qualify for the HRTC. Note that the maximum amount of eligible expenses you can claim for the HRTC is $10,000 per family.

Rental and/or business use of an eligible dwelling

If you earn business or rental income from part of an eligible dwelling, you can claim the HRTC only for expenses incurred for the personal-use areas of the dwelling.

Condominiums and co-operative housing corporations

For condominiums and co-operative housing corporations, your share of the cost of eligible expenses for common areas qualifies.

Eligibility period

The HRTC is based on eligible expenses for work performed or goods acquired after January 27, 2009, and before February 1, 2010, under an agreement entered into after January 27, 2009, related to an eligible dwelling.

Some businesses or individuals may assert that certain items qualify for the HRTC. It is important to remember that you are responsible for ensuring that all eligibility requirements are met when you claim this credit on your tax return.

Examples of eligible expenses

• Renovating a kitchen, bathroom, or basement, windows and doors
• New carpet or hardwood floors
• New furnace, boiler, woodstove, fireplace, water softener, water heater, or oil tank
• Permanent Home ventilation systems, central air conditioner
• Septic systems and wells
• Electrical wiring in the home, home Security System (monthly fees do not qualify)
• Solar panels and solar panel trackers
• Painting the interior or exterior of a house
• Building an addition, garage, deck, garden/storage shed, or fence
• Re-shingling a roof
• A new driveway or resurfacing a driveway
• Exterior shutters and awnings

• Permanent swimming pools, hot tub and installation costs (in ground and above ground)
• Landscaping
• Associated costs such as installation, permits, professional services,equipment rentals, and incidental expenses
• Fixtures - blinds, shades, shutters, lights, ceiling fans, etc.

Note

Window coverings, such as blinds, shutters and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures and therefore would qualify for the HRTC.

In some circumstances, draperies and curtains may qualify for the HRTC, if they would not keep their value or usefulness if installed in another dwelling. If these qualifying criteria are not met, it is likely that draperies and curtains would not qualify for the HRTC.

Examples of ineligible expenses

• Furniture, appliances, and audio and visual electronics
• Purchasing of tools
• Carpet cleaning
• House cleaning
• Maintenance contracts (e.g., furnace cleaning, snow removal, lawn care, and pool cleaning)
• Financing costs