How to claim your HRTC

Schedule 12, Home Renovation Expenses has been included in your 2009 tax package to allow you to list your eligible expenses and to calculate the amount you can claim on line 368 of your Schedule 1, Federal Tax.

If you are filling a paper return, do not include your receipts or documents supporting your claim. Keep them in case we ask to see them. You must however attach Schedule 12 to your paper return.

Acceptable supporting documentation

Eligible expenses must be supported by acceptable documentation, such as agreements, invoices, and receipts, and must clearly identify the type and quantity of goods purchased or services provided, including, but not limited to the following information:

• information that clearly identifies the vendor/contractor, their business address and, if applicable, the GST/HST registration number;
• a description of the goods and the date when the goods were purchased;
• the date when the goods were delivered (keep your delivery slip as proof) and/or when the work or services were performed;
• a description of the work performed including the address where the work was performed;
• the amount of the invoice;
• proof of payment (receipts and invoices) - invoices must indicate "paid" or be accompanied by other proof of payment, such as a credit card slip or cancelled cheque; and
• a statement from the co-operative housing corporation or condominium corporation (or, for civil law, a syndicate of co-owners) signed by an authorized individual. This statement should identify:
  • the amounts incurred for the renovation or the alteration work;
  • your portion of these expenses if the work is performed on common areas of the condominium;
  • information that clearly identifies the vendor/contractor, their business address and, if applicable, their GST/HST registration number; and
  • a description of the work performed and the dates when the work or services were performed.

For tips on how to protect yourself when hiring a contractor, visit the underground economy Web page.

To verify whether someone is registered for GST/HST, visit the GST/HST Registry.

Government tax credits or grants

Eligible expenses are not reduced by government tax credits or grants to which you may be entitled. For example, if you qualify for and take advantage of a grant under the ecoENERGY - Retrofit Homes program, you can receive the grant and claim the HRTC for the same expense.

ecoEnergy Retrofit - Homes grant

The ecoEnergy Retrofit - Homes grant is administered by Natural Resources Canada. The grant applies to host of measures that reduce energy consumption and provide for a cleaner environment. Home and property owners could be eligible for federal grants of up to $5,000 to offset the cost of making energy efficiency improvements to their home or property. Most provinces and territories have complementary programs that offer additional financial assistance based on the results of the ecoEnergy Retrofit evaluation.

For more information, visit the ecoAction Web site.

Vendor rebates or incentives

Eligible expenses are generally not reduced by reasonable rebates or incentives offered by the vendor or manufacturer of goods or the provider of the service. For example, a promotion that provides 10% cash back in the form of a gift card based on purchases made from a particular vendor or manufacturer of goods or a service would be acceptable and would not reduce the expenses.

Medical expense tax credit (METC)

If an eligible expense qualifies for the METC you can claim both the METC and the HRTC for that expense.

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