This Home Renovation Tax Credit (HRTC) is available for work performed or materials purchased after January 27, 2009 and before February 1, 2010, however it is only available for the 2009 tax year and applies to eligible expenditures of more than $1,000 but not more than $10,000. That means the maximum tax credit per family is $1,350.00. The government says it is providing $3 billion of fiscal stimulus through the move that will benefit about 4.6 million Canadian families. The HRTC can be used for houses, cottages and condominiums that are owned for personal use. What is elegible for the tax credit are permanent fixtures in the home ie. kitchen/bathroom renovations, adding a new carpet or floors, building an addition, deck, garage or retaining wall; installing a new furnace or water heater; painting the exterior or interior of a house, resurfacing a driveway and even laying new sod,etc. Costs such as building permits, professional services and equipment rentals can also qualify for tax credit. Work which doesn't qualify is anything that is not a pemanent improvement to the home such as carpet cleaning, new appliances, curtains etc. and maintenance contracts (such as furnace cleaning, snow removal, lawn care & pool cleaning). For more detailed information or for information on rental properties or commercial properties please go to the government web site. www.cra.gc.ca or visit Department of Finance website at www.fin.gc.ca or call 1-800-6322-6232.