Can an individual claim the HRTC where the individual acquired the home during the eligible period, incurred qualifying expenditures and renovations during the eligible period, but moved into the home in December 2009, or March 2020? CRA responded:
Where an individual acquires a unit that is habitable during the eligible period but moves into the unit later in the eligible period, for example, in December 2009, the unit will have been ordinarily occupied during the eligible period. Consequently, expenses incurred in such a situation will generally be eligible for the HRTC provided all other conditions are otherwise satisfied. …
If the move occurs after the eligible period, in this example in March 2010, the unit will not be an eligible dwelling of the individual or a qualifying relation of the individual since it will not have been ordinarily occupied during the eligible period. As a result, the individual's expenses will not be eligible for the HRTC in a similar situation.