Section 118.04

Table of Contents

Section 118.04
Subsection 118.04(1)
Eligible Dwelling
Paragraph (a)
Administrative Policy(3)
Paragraph (b)
Administrative Policy(1)
Qualifying Expenditure
Administrative Policy(5)
Qualifying Renovation
Administrative Policy(3)

Subsection 118.04(1)

Eligible Dwelling

Paragraph (a)

Administrative Policy

3 May 2010 External T.I. 2010-0358881E5 F - CIRD - construction d'un logement

An individual purchased land in June 2009 and contracted to have a home constructed, which was completed in mid-November, 2009, at which point the...

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8 January 2010 External T.I. 2009-0344061E5 F - Crédit d'impôt pour la rénovation domiciliaire

CRA indicated that a residence held by a partnership could qualify as an "eligible dwelling" of a partner for home renovation tax credit ("HRTC"),...

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8 January 2010 External T.I. 2009-0349721E5 F - Crédit d'impôt pour la rénovation domiciliaire

Can a residence owned by a partnership qualify as an eligible dwelling for the purposes of the home renovation tax credit ("HRTC")? CRA...

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Paragraph (b)

Administrative Policy

28 June 2010 External T.I. 2010-0357081E5 F - Crédit d'impôt pour la rénovation domiciliaire

Can an individual claim the HRTC where the individual acquired the home during the eligible period, incurred qualifying expenditures and...

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Qualifying Expenditure

Administrative Policy

15 July 2009 External T.I. 2009-0315221E5 F - Crédit d'impôt pour la rénovation domiciliaire

Regarding the eligibility for the home renovation tax credit ("HRTC") of the costs of a septic tank and the work to instal a leaching bed, and...

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13 April 2010 External T.I. 2010-0358941E5 F - CIRD - franchise

An individual, covered by an insurance policy, carried out renovation work following water damage in the spring of 2009 and thereafter was...

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7 December 2009 External T.I. 2009-0346821E5 F - Crédit d'impôt pour la rénovation domiciliaire

Regarding the eligibility for the HRTC of expenditures made or incurred by a syndicate of co-owners during the eligible period to acquire property...

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20 November 2009 External T.I. 2009-0332351E5 F - Crédit d'impôt pour la rénovation domiciliaire

CRA indicated that “the amount of qualifying expenditures eligible for the HRTC includes GST and QST” and that, in the case of renovations by...

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2 November 2009 External T.I. 2009-0317681E5 F - Crédit d'impôt pour la rénovation domiciliaire

An individual plans to renovate the kitchen, bathroom and reconfigure the dimensions of certain rooms in the individual’s principal residence in...

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Qualifying Renovation

Administrative Policy

16 February 2010 External T.I. 2010-0354801E5 F - CIRD - construction d'un logement

Will an individual who builds a home on land the individual owns from July 1 to November 30, 2009 for $100,000 be eligible for the HRTC if the...

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4 February 2010 External T.I. 2009-0350671E5 F - CIRD - coûts de démolition et de reconstruction

The costs of completely demolishing a residence and of rebuilding it were not eligible expenses for the purposes of the home renovation tax credit...

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13 January 2010 External T.I. 2010-0353221E5 F - CIRD - Réparations

Would repair expenses such as a minor repair to a broken front door lock, a major repair of a part of a garage door motor, a repair of a wall...

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