Principal Issues: 1. If the work was not completed prior to February 1, 2010, can the individual unit owners of a strata claim the HRTC on their portion of the fees charged by the strata council?
2. Is the payment to contractor required to be made before February 1, 2010?
Position: 1. Individual unit owners can claim the HRTC on their share of qualifying expenditures incurred by the strata council. Expenditures incurred for services received or goods acquired after January 31, 2010, do not qualify for the HRTC. However, if part of the work was performed during the eligible period, the cost of that work will qualify for the HRTC.
Reasons: 1. Pursuant to subsection 118.04(1), services must be received or goods must be acquired during the eligible period that begins on January 28, 2009 and ends on January 31, 2010 to qualify for the HRTC.
2. Section 118.04 does not require the payment to be made before February 1, 2010.