Who is eligible for the HRTC?

Eligibility for the HRTC is family based. Eligible family members 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 of 2009 (other than a child who, at any time during the eligible period - after January 27, 2009, and before February 1, 2010 - was married, was in a common-law relationship, or had a child).

The claim can be split among eligible 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 eligible expenses.

All expenses must be supported by receipts and acceptable documentation. Keep them in case we ask to see them.

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