An individual, covered by an insurance policy, carried out renovation work following water damage in the spring of 2009 and thereafter was reimbursed therefor by the insurance company except for the $300 deductible. CRA stated:
For purposes of the HRTC, we are generally of the view that it is the individual, and not the insurance company, who has incurred or made qualifying expenditures for the purposes of the HRTC in a situation where, inter alia, the individual has contracted directly with the contractor, is personally liable for the payment of expenses relating to qualifying renovations, and has ultimately paid for the renovations himself or herself.