April 15, 2009
Landscape Ontario has created a pamphlet to help members communicate details of the Home Renovation Tax Credit (HRTC) in order that homeowners may maximize the tax credit. Just in time for Canada Blooms, thousands of the brochures were handed out to consumers during the show. The response was tremendous as the public grabbed up the information, many saying they had no idea landscaping qualified for the tax credit.

A copy of the brochure is included in this issue of Horticulture Review. As well, a pdf of the flyer is available online in order that members may print their own copies. See the end of this article on how to locate the brochure.

To determine the items that qualify for the HRTC, use the statement issued by the federal government: “Any improvement or renovation of an enduring nature to dwelling or the land on which the dwelling sits.” The key word is enduring. Landscape Ontario interprets this to mean that the following are considered eligible:
  • new sod
  • trees
  • shrubs
  • perennials
  • interlocking driveways
  • decks
  • retaining walls
  • pathways
  • irrigation and lighting systems
  • ponds and waterfalls
  • garden sheds
  • professional landscape design services
  • professional landscape contractor services

Listed as not eligible: annuals, lawn and garden maintenance, tree maintenance, snow removal, hanging baskets, containers and planters.

Eligible home renovation projects for work performed, or goods acquired, are those between Jan. 27, 2009 and Feb. 1, 2010. A 15 per cent credit may be claimed on the portion of eligible expenditures exceeding $1,000, but not more than $10,000, meaning that the maximum tax credit is $1,350.

Properties eligible for the HRTC include houses, cottages and condominium units that are owned for personal use. Expenses such as professional labour, building permits, equipment rentals, professional services and incidentals are also eligible. Do-it-yourself labour is not eligible for the tax credit. Receipts will be needed, but consumers are not required to submit the receipts with their income tax filed with Revenue Canada. The receipts will be needed if Revenue Canada requires confirmation of those projects.  

To download the brochure created by Landscape Ontario go to: www.horttrades.com and look under resources which contains the brochure. You may copy the pdf to create your own brochure to hand out to customers. To find out more from the federal government go to www.actionplan.gc.ca.