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Home Renovation Tax Credit

July 10, 2025

Clearing trees and brush from a cottage lot

CRA provides Views that aren't accessibly without payment to a service like Carswell or CCH.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.



PRINCIPAL ISSUES: Does the cost of clearing trees and brush from a cottage lot qualify for the home renovation tax credit (HRTC)?

POSITION: On its own, the clearing of trees would not qualify for the HRTC. However, if the clearing relates to a renovation project of an enduring nature that is integral to the dwelling, the costs of clearing the lot will qualify for the HRTC.

REASONS: Based on the 2009 budget documents, the renovation must pertain to land which forms part of a principal residence, and relates to a renovation project which is of an enduring nature and is integral to the eligible dwelling.

June 29, 2025

There's also an opinion below that with more explanation. If this is something you were considering, you might want the whole document. Email me to request a copy or if you already subscribe, CRA Views 2009-0319351M4 has more information (approx 3 pages)

 

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