Regarding the eligibility for the home renovation tax credit ("HRTC") of the costs of a septic tank and the work to instal a leaching bed, and after noting that an eligible dwelling may include a cottage, CRA stated:
In general, the cost of replacing or installing a septic tank or leaching bed on land that is part of an eligible dwelling will be considered a renovation or alteration of an enduring nature that is integral to an eligible dwelling and will qualify for the HRTC.