15 July 2009 External T.I. 2009-0316451E5 F - Crédit d'impôt pour la rénovation domiciliaire -- summary under Improvements v. Repairs or Running Expense

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, 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.