Investment property

Government Programs Worth the Effort But Check Details

After hearing about the government"s billion dollar corporate bailouts, Canadian property owners may be tempted to ignore tax credit and other government-backed financial programs because, in comparison, they seem to involve trivial amounts—C$750 here, C$1350 there. What can be significant are the long-term energy savings and other benefits gained by participating in the government"s "stimulus" programs for non-corporate citizens. The 2009 Federal Budget introduced the new temporary Home Renovation Tax Credit (HRTC), a non-refundable tax credit of up to C$1,350. Also added were an increase to the Registered Retirement Savings Plan (RRSP) withdrawal limit under the Home Buyers" Plan and the new C$750 First Time Home Buyers" Tax Credit. These measures are designed to "help stimulate the housing sector through increased demand for labour, building materials and other goods" and they may help you, too. For more on these programs, visit www.actionplan.gc.ca. The Budget also mentioned the ecoENERGY Retrofit—Homes grant. The government reports that, since the beginning of April 2009, an average of more than 21,000 homeowners a month have had pre-retrofit energy evaluations completed—an increase of more than 75 percent compared to last April. Only homes that have undergone a residential energy efficiency assessment by an energy advisor certified by Natural Resources Canada will be eligible for grants. The NRC-administered ecoENERGY Retrofit—Homes grant applies to a variety of measures that can reduce energy consumption and provide for a cleaner environment. Home and property owners could be eligible for federal grants of up to C$5,000 to offset the cost of making energy efficiency improvements to their home or property. Most provinces and territories have complementary programs that offer additional financial assistance based on the results of the ecoENERGY Retrofit evaluation. For information on qualifying, visit the ecoACTION Web site. Take time to clarify rules and limitations. You"ll either qualify or you won"t, but check with appropriate government offices to be sure, either way, before you dive in. Borrowing the money necessary to participate in a renovation program may not always be a good idea. Make sure the benefit is very clear to you before you take on debt. For instance, the much-touted Home Renovation Tax Credit (HRTC) is a non-refundable tax credit of up to C$1,350. This does not mean you save up that amount in receipts and receive a cheque from the government for C$1350. When an expense is regarded as a tax credit, the federal tax is reduced by the amount of the expense multiplied by the federal tax rate for the lowest bracket. All tax brackets usually benefit equally from tax credits. How would this benefit translate for you? Canada Revenue Agency rules state the one-time credit will be based on "eligible expenditures for work performed or goods acquired after January 27, 2009, and before February 1, 2010. Expenditures incurred pursuant to an agreement that was entered into before January 28, 2009, will not be eligible for the credit." The HRTC applies to eligible expenditures of more than C$1,000, but not more than C$10,000, resulting in a maximum credit of C$1,350 ($9,000 x 15%). Don"t let a contractor treat the tax credit like their discount to you. Negotiate price the same way you would with any contractual arrangement. If you take property ownership seriously, you"ll discover there are many government—federal, provincial, municipal—programs which may take the sting out of rising costs and flagging economies. You may have to ponder the details a bit, but the experience is useful in learning how to gain whatever advantage governments offer real estate owners.


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