An individual plans to renovate the kitchen, bathroom and reconfigure the dimensions of certain rooms in the individual’s principal residence in 2009. The individual plans to hire a design contractor to develop the renovation plans and then hire another contractor to carry out the renovation work. CRA stated:
[C]osts incurred for renovation plans by a design contractor will be qualifying expenditures expenses for the HRTC provided that all conditions are met. In order for costs incurred for renovation plans by a design contractor to be qualifying expenditures, the renovation plans must be directly attributable to qualifying renovation work, the costs for carrying out the renovation plans must be incurred within the eligible period, and the services of the design contractor must be received before the end of the eligible period.