Principal Issues: What is the documentation/process to support a claim for renovations to the common areas of the strata corporation or to the individual strata lots?
Does landscaping costs, specifically tree trimming qualify for the HRTC?
Are the maximum allowable expenditures for a building dispersed equally among all owners?
Position: Each strata lot owner will need documentation from the corporation or the board of directors that identifies the amounts incurred for the renovation work. For work performed on common areas, the documentation should clearly identify the strata lot owner's portion of these expenses. Supporting documentation should include the name of the contractor and, if applicable, the goods and services tax/harmonized sales tax (GST/HST) registration number, a description of the work performed, and the dates when the work or services were performed. Documentation can be in the form of a letter from the corporation signed by an authorized individual, and it can include copies of agreements, invoices, or receipts.
Pruning or trimming of trees to maintain their health are considered maintenance services and are not eligible expenses for the HRTC.
The maximum eligible expenditure for the HRTC is family-based. Family members will be subject to a single limit based on their pooled eligible expenditures.
Reasons: Draft legislation