Eligible Ineligible

• Renovating a kitchen, bathroom or basement
• New carpet or hardwood floors
• Building an addition, garage, deck, garden/storage shed, fence
• Re-shingling a roof
• A new furnace, woodstove, boiler, fireplace, water softener or water heater
• A new driveway or resurfacing a driveway
• Painting of interior or exterior of a house
• Window coverings directly attached to the window frame and whose removal would alter the nature of the dwelling
• Laying new sod
• Swimming Pools (Permanent - in ground and above ground)
• Fixtures  lights, fans, etc.
• Associated costs such as permits, professional services, equipment rentals and incidental expenses.

• Furniture, appliances, and audio and visual electronics
• Purchasing of tools
• Cleaning carpets
• House cleaning
• Maintenance contracts (e.g. furnace cleaning, snow removal, lawn care, and pool cleaning)
• Financing costs

• the cost of routine repairs and maintenance normally performed on an annual or more frequent basis;
• expenditures that are not integral to the dwelling, and other indirect expenditures that retain a value independent of the renovation;
• expenditures for appliances and audio-visual electronics; and
• financing costs.

Expenditures which do not qualify