4 February 2010 External T.I. 2009-0350671E5 F - CIRD - coûts de démolition et de reconstruction -- summary under Qualifying Renovation

The costs of completely demolishing a residence and of rebuilding it were not eligible expenses for the purposes of the home renovation tax credit ("HRTC") given that the “the demolition work is not a qualifying renovation” and given that “the rebuilding work is for the construction of a new dwelling and not for the renovation of an eligible dwelling.”