20 November 2009 External T.I. 2009-0332351E5 F - Crédit d'impôt pour la rénovation domiciliaire -- summary under Qualifying Expenditure

CRA indicated that “the amount of qualifying expenditures eligible for the HRTC includes GST and QST” and that, in the case of renovations by a syndicate of co-owners, “regardless of whether the money used to pay for the renovation expenses comes from the contingency fund or a special levy, the expenses incurred by the syndicate will be eligible for the HRTC.”