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Zoning is a way of regulating the use of land by designating properties for a specific use or range of uses, density, siting and building form – for example, whether a property can be used for residential, commercial, or industrial purposes, and what kind of building can be located on it. In 2013 the District of Houston adopted Development ...
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The same is true along Main Street in Midtown, alongside Houston METRO’s Red Line, one of the busiest light-rail lines in the country. It also means affordable-housing developers have a tough time competing for land because they are competing against high-rise residential developers and high-end retail and restaurant developers, and whoever else can bring the most money to bear on a parcel.
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- Eligibility for home accessibility expenses
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- Eligible and ineligible renovations and expenses
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•Eligibility for home accessibility expenses
•Eligible and ineligible renovations and expenses
•Completing your tax return
•Supporting documents
Qualifying individual
A qualifying individual is one of the following: an individual who is eligible for the disability tax credit (DTC) at any time in the year an individual who is 65 years of age or older at the end of the year
Eligible individual
An eligible individual is any of the following: a spouse or common-law partner of a qualifying individual a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of a qualifying individual, or the qualifying individual's spouse or common-law partner who has claimed the amount for an eligible dependant, Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older, or Canada caregiver amount for other infirm dependants age 18 or older for the qualifying individual or could have claimed the amount if the qualifying individual: had no income is a child and if that child had been 18 years of age or older in the tax year was not married or in a common-law partnership (amount for an eligible dependant) who is 65 years of age or older at the end of a year and is not eligible to claim the disability tax credit, was dependent on the individual because of mental or physical infirmity (Canada caregiver amount for other infirm dependants age 18 or older) if (2) does not apply, an individual who is entitled to claim the disability amount for the qualifying individual, or would be entitled to, if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner
Eligible dwelling
An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada that meets at least one of the following conditions: It is owned (either jointly or otherwise) by the qualifying individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual It is owned (either jointly or otherwise) by the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not, throughout the year, own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada
Generally, the land that the housing unit stands on, including adjacent land up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling.
A qualifying individual may have only one eligible dwelling at any time, but may have more than one eligible dwelling in a year (for example, when an individual moves in the year).
A qualifying renovation is a renovation or alteration that is of an enduring nature and is integral to the eligible dwelling (including the land that forms part of the eligible dwelling). The renovation must meet one of the following conditions:
•allow the qualifying individual to gain access to, or be mobile or functional within, the dwelling
•reduce the risk of harm to the qualifying individual within the dwelling or in gaining access to the dwelling
An item that you buy that will not become a permanent part of your dwelling is generally not eligible.
Ineligible expenses
The following expenses are not eligible for the HATC: amounts paid to acquire a property that can be used independently of the qualifying renovation the cost of annual, recurring, or routine repairs or maintenance amount paid to buy household appliances amount paid to buy electronic home-entertainment devices the cost of housekeeping, security monitoring, gardening, outdoor maintenance, or similar services financing costs for the qualifying renovation the cost of renovation incurred mainly to increase or maintain the value of the dwelling
Medical expense tax credit (METC)
If you have an eligible expense that also qualifies as a medical expense, you can claim the expense as a medical expense and a home accessibility expense. For more information about medical expenses, see lines 33099 and 33199.
Condominium and co-operative housing corporations
For condominium or co-operative housing corporations, your share of the cost of eligible expenses for common areas qualifies for the HATC.
To claim home accessibility expenses, complete the chart for line 31285 using your Federal Worksheet and enter the result on line 31285 of your return.
A qualifying individual can claim up to $20,000 per year in eligible expenses. When there is more than one qualifying individual for an eligible dwelling, the total eligible expenses cannot be more than $20,000 for the dwelling.
Eligible expenses must be supported by acceptable documentation, such as agreements, invoices, and receipts. They must clearly identify the type and quantity of goods bought or services provided, including, but not limited to, the following information, as applicable:
•information that clearly identifies the vendor/contractor, their business address, and, if applicable, their GST/HST registration number
•a description of the goods and the date when they were bought
•the date when the goods were delivered (keep your delivery slip as proof) or when the work or services were performed
•a description of the work done, including the address where it was done
•the amount of the invoice
•Guide RC4064, Disability-Related Information
•Form T2201, Disability Tax Credit Certificate
•Canada caregiver credit
•Disability tax credit (DTC)
•Confirming a GST/HST account number
•Homeowners
(line 21500) may be eligible to claim this refundable tax credit. To be eligible, the individual must: have medical expenses claimed on line 33200 or have claimed an amount for the disability supports deduction on line 21500 be a resident in Canada throughout the tax year be 18 or older at the end of the tax year meet the income requirements ...
Apr 5, 2024 · You can't appeal your property taxes, but you may be able to appeal your Property Tax Assessment. For inquiries regarding your property tax rates, please contact the District Collector at 250-845-2238. For inquiries regarding your property Tax Assessment, please contact BC Assessment at 1-866-825-8322. 4) What are my property tax payment ...
Nov 2, 2023 · The goal of the First-Time Home Buyers’ Tax Credit (HBTC) is to make it a little easier for taxpayers to make their home ownership dreams come true by allowing eligible first-time home purchasers to claim a $10,000 non-refundable income tax credit. First introduced in 2009, the HBTC initially allowed first-time or disabled home buyers to claim an amount up to $5,000 on their returns.
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Income tax. Personal, business, corporation, trust, and non-resident income tax, taxes for someone who died. Payments. How to send money to the CRA, receive your payments, options if you are unable to pay a debt. Tax credits and benefits for individuals. Payment dates, eligibility for children, caregivers, people with disabilities, workers and ...
