「安省健康家居装修退税优惠」(The Healthy Homes Renovation Tax Credit)计划于2011年10月1日开始推出，从即日起至今年底，在家内加设了专为耆老而设的装置的话，例如步入式浴缸、楼梯升降机等，都可于明年初做2012年报税时，同时申请获最多1500元的退税。省府估计每年要拨款2.8亿元推行上述计划，受惠者可达3.8万名省民。PKL卖房1%佣金|买房帮你年轻
合资格申请者包括：于今年年底达65岁或以上，拥有房子或租屋的耆老；或与耆老一起居住的直系亲人，其入息额不会影响申请。倘若不与该耆老一起居住，但付款为亲人耆老做装修的话，该名耆老可申请退税。然而，业主出租给耆老租客，则不合资格申请。PKL卖房1%佣金|买房帮你年轻
合资格的装修项目包括：PKL卖房1%佣金|买房帮你年轻
(1)特别于一楼做装修，从而家中耆老可以有位于1楼的睡房，不用上楼上睡房；PKL卖房1%佣金|买房帮你年轻
(2)在厕所、浴缸及沐浴室加设方便耆老使用的装置，例如扶手、轮椅无障碍淋浴间、步入式浴缸、防滑地板、手持用花洒；PKL卖房1%佣金|买房帮你年轻
(3)楼梯升降机；PKL卖房1%佣金|买房帮你年轻
(4)轮椅斜道；PKL卖房1%佣金|买房帮你年轻
(5)扩阔大门；车房门自动开关；PKL卖房1%佣金|买房帮你年轻
(6)在屋内或门外增设照明灯；自动探测行动而开关电灯的装置；PKL卖房1%佣金|买房帮你年轻
(7)降低柜台或电灯掣高度；被触摸便自动打开的柜；PKL卖房1%佣金|买房帮你年轻
(8)为洗碗缸或洗面缸装修至使用者可处于坐立的位置；将洗碗缸或洗面缸下的热水喉做隔热装置；将水喉头装修转至方便耆老使用的位置；被触摸便自动开水的水喉；PKL卖房1%佣金|买房帮你年轻
由于该项退税是装修费用的15%，但退税额上限是每年1500元，故1万元是最高的装修费额。一个家庭可有超过1名成员申请，但他们的申请额，加起来要不逾1万元。由于疾病理由而居于不同居所的配偶，若付了款为其配偶做装修，也可以申请上述退税。PKL卖房1%佣金|买房帮你年轻
省府指若做装修是为了为房子增值，或是通常每年都做的正常维修及保养的话，便不合资格申请。包括：水喉装修、电线修理、屋顶修理、美化花园、装新门窗、新地板、安装冷、暖气空调、转换隔热物料等。PKL卖房1%佣金|买房帮你年轻
为耆老购买用具也不合资格，包括：轮椅、步行辅助器、防盗器、家居医疗监察器、为行动不便者进行汽车改装等。PKL卖房1%佣金|买房帮你年轻
合格的申请人要有收据，便不用与报税表一同寄出，只需保存下来，因税务局职员可能要查看。省民若有问题，可致电1-866-668-8297查询。 PKL卖房1%佣金|买房帮你年轻
英文资料：PKL卖房1%佣金|买房帮你年轻
What is it?PKL卖房1%佣金|买房帮你年轻
The Healthy Homes Renovation Tax Credit is a new permanent, refundable Personal Income Tax credit to assist with the cost of permanent home modifications that improve accessibility or help a senior be more functional or mobile at home.PKL卖房1%佣金|买房帮你年轻
The credit is worth up to $1,500 each year, calculated as 15 per cent of up to $10,000 in eligible home renovation expenses that will help seniors stay safely in their homes. It can also be claimed by senior homeowners and tenants, and people who share a home with a senior relative.PKL卖房1%佣金|买房帮你年轻
Amounts claimed by couples are subject to a combined maximum of $10,000 in eligible expenses per year. Different family members in a shared home can claim the credit. However, the total amount of the eligible expenses that can be claimed, per year, by all of those family members cannot exceed $10,000.PKL卖房1%佣金|买房帮你年轻
Spouses or common-law partners who live in separate homes because of medical necessity or because of a breakdown in their marriage or common-law relationship, can each claim up to $10,000 of expenses.PKL卖房1%佣金|买房帮你年轻
Am I eligible?PKL卖房1%佣金|买房帮你年轻
You are eligible if you are a:PKL卖房1%佣金|买房帮你年轻
senior (65 years of age or older by the end of the taxation year for which the credit is claimed) who owns or rents your home, orPKL卖房1%佣金|买房帮你年轻
a non-senior who is living with a family member who is a senior.PKL卖房1%佣金|买房帮你年轻
A landlord renting a home to a senior is not eligible.PKL卖房1%佣金|买房帮你年轻
There is no income test to qualify for this credit.PKL卖房1%佣金|买房帮你年轻
What expenses qualify?PKL卖房1%佣金|买房帮你年轻
Some examples of eligible expenses include:PKL卖房1%佣金|买房帮你年轻
certain renovations to permit a first-floor occupancy or secondary suite for a seniorPKL卖房1%佣金|买房帮你年轻
grab bars and related reinforcements around the toilet, tub and showerPKL卖房1%佣金|买房帮你年轻
handrails in corridorsPKL卖房1%佣金|买房帮你年轻
wheelchair ramps, stair/wheelchair lifts and elevatorsPKL卖房1%佣金|买房帮你年轻
walk-in bathtubsPKL卖房1%佣金|买房帮你年轻
wheel-in showersPKL卖房1%佣金|买房帮你年轻
widening passage doorsPKL卖房1%佣金|买房帮你年轻
lowering existing counters/cupboardsPKL卖房1%佣金|买房帮你年轻
installing adjustable counters/cupboardsPKL卖房1%佣金|买房帮你年轻
light switches and electrical outlets placed in accessible locationsPKL卖房1%佣金|买房帮你年轻
door locks that are easy to operatePKL卖房1%佣金|买房帮你年轻
lever handles on doors and taps, instead of knobsPKL卖房1%佣金|买房帮你年轻
pull-out shelves under counter to enable work from a seated positionPKL卖房1%佣金|买房帮你年轻
non-slip flooring in the bathroomPKL卖房1%佣金|买房帮你年轻
a hand-held shower on an adjustable rod or high-low mounting bracketsPKL卖房1%佣金|买房帮你年轻
additional light fixtures throughout the home and exterior entrancesPKL卖房1%佣金|买房帮你年轻
swing clear hinges on doors to widen doorwaysPKL卖房1%佣金|买房帮你年轻
creation of knee space under the basin to enable use from a seated position (and insulation of any hot-water pipes)PKL卖房1%佣金|买房帮你年轻
relocation of tap to front or side for easier accessPKL卖房1%佣金|买房帮你年轻
hands-free tapsPKL卖房1%佣金|买房帮你年轻
motion-activated lightingPKL卖房1%佣金|买房帮你年轻
touch-and-release drawers and cupboardsPKL卖房1%佣金|买房帮你年轻
automatic garage door openersPKL卖房1%佣金|买房帮你年轻
What expenses do not qualify?PKL卖房1%佣金|买房帮你年轻
Expenses are ineligible if their primary purpose is to increase the value of the home or if they are for annual, recurring or routine repair maintenance or service.PKL卖房1%佣金|买房帮你年轻
Examples of ineligible expenses include:PKL卖房1%佣金|买房帮你年轻
general maintenance – such as plumbing or electrical repairsPKL卖房1%佣金|买房帮你年轻
repairs to a roofPKL卖房1%佣金|买房帮你年轻
aesthetic enhancements such as landscaping or redecoratingPKL卖房1%佣金|买房帮你年轻
installing new windows or regular flooringPKL卖房1%佣金|买房帮你年轻
installing heating or air conditioning systemsPKL卖房1%佣金|买房帮你年轻
replacing insulationPKL卖房1%佣金|买房帮你年轻
Devices are not eligible. These include:PKL卖房1%佣金|买房帮你年轻
equipment for home medical monitoringPKL卖房1%佣金|买房帮你年轻
equipment for home security (anti-burglary)PKL卖房1%佣金|买房帮你年轻
wheelchairsPKL卖房1%佣金|买房帮你年轻
walkersPKL卖房1%佣金|买房帮你年轻
vehicles adapted for people with mobility limitationsPKL卖房1%佣金|买房帮你年轻
side swing ovens and appliances with front located controlsPKL卖房1%佣金|买房帮你年轻
fire extinguishers, smoke alarms, carbon monoxide detectorsPKL卖房1%佣金|买房帮你年轻
Services are not eligible. These include:PKL卖房1%佣金|买房帮你年轻
security or medical monitoring servicesPKL卖房1%佣金|买房帮你年轻
home care servicesPKL卖房1%佣金|买房帮你年轻
housekeeping servicesPKL卖房1%佣金|买房帮你年轻
outdoor maintenance and gardening servicesPKL卖房1%佣金|买房帮你年轻
How do I claim the credit?PKL卖房1%佣金|买房帮你年轻
Seniors or people living with a senior family member can claim the tax credit on their annual Personal Income Tax return, beginning with the 2012 tax return. If someone not living with the senior or not related to the senior pays for modifications to the senior's home, the senior can still claim the credit and keep the supporting receipts.PKL卖房1%佣金|买房帮你年轻
Do I have to submit any supporting documents with my Personal Income Tax return?PKL卖房1%佣金|买房帮你年轻
No. You don't have to submit any records when you file your income tax return. However, you do have to keep the documentation – receipts from suppliers and contractors – in case the Canada Revenue Agency (CRA) asks for them to verify your claim. If you file electronically, keep all documentation in case the CRA asks to see it.PKL卖房1%佣金|买房帮你年轻
What is the eligible time period?PKL卖房1%佣金|买房帮你年轻
Eligible expenses incurred on or after October 1, 2011 qualify for the credit.PKL卖房1%佣金|买房帮你年轻
For the 2012 tax year, the $10,000 maximum applies to expenses paid or payable from October 1, 2011 to December 31, 2012.PKL卖房1%佣金|买房帮你年轻
For 2013 and all subsequent years, the maximum applies to expenses paid or payable from January 1 to December 31 of the year.PKL卖房1%佣金|买房帮你年轻
Learn MorePKL卖房1%佣金|买房帮你年轻
For information about the Healthy Homes Renovation Tax Credit callPKL卖房1%佣金|买房帮你年轻
1 866 668-8297 orPKL卖房1%佣金|买房帮你年轻
1 800 263-7776 for teletypewriterPKL卖房1%佣金|买房帮你年轻
Notes:PKL卖房1%佣金|买房帮你年轻
[*] For the purposes of this tax credit, family members of a senior include any of the following people who live with the senior: children, parents, grandparents, grandchildren, siblings, spouses, common-law partners, step-parents, step-children, in-laws, aunts, uncles, great-aunts, great-uncles, nieces and nephews.PKL卖房1%佣金|买房帮你年轻
This definition is based on the types of relations described in federal income tax legislation.PKL卖房1%佣金|买房帮你年轻 |
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