Under proposed changes, you can claim a non-refundable tax credit on your 2009 income
tax return based on eligible expenses incurred 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.
The HRTC applies to eligible expenses of more than $1,000, but not more than $10,000,
resulting in a maximum non-refundable tax credit of $1,350 [($10,000 − $1,000) × 15%].
Who is eligible for the HRTC? Eligibility for the HRTC is family based. A family is
generally considered to include you and your spouse or common-law partner, and your or
your spouse's or common-law partner's children who are under 18 years of age at the end
The claim can be split among family members but the total amount claimed cannot exceed
the maximum allowable.
If two or more families share the ownership of an eligible dwelling, each family can
claim its own credit (i.e., each up to $1,350) that is calculated on its respective
All expenses must be supported by receipts and acceptable documentation. Keep them in
case we ask to see them.
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.