Saskatchewan Home Renovation Expenses

The Saskatchewan Home Renovation Tax Credit (HRTC) allows home owners to claim a non-refundable tax credit on qualifying home renovation expenses.

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How much you can claim

The Saskatchewan Home Renovation Tax Credit helps offset the cost of home renovations. You can claim renovation costs over $1,000, and up to:

You can claim the amount of eligible expenses that you paid or incurred for your principal residence above $1,000, but not more than $10,000 for a maximum claim of $9,000. That means, the base amount of $1,000 is subtracted from your claim, if your costs were $10,000, you would claim $9,000.

The claim for eligible expenses is family-based. The claim can be split among eligible family members, but the total amount claimed cannot exceed the maximum allowable


Who the credit is for

The credit is available to people who renovated their principal residence located in Saskatchewan.

You may be eligible for this credit if you met all of the following conditions during the year:

You or your family must have lived at the residence during the time of the renovation.

For the purposes of this credit, a eligible family member includes:

More than one family member can claim credits separately. Eligible expenditures not claimed by one family member can be claimed by another family member. The total amount claimed by all family members can not exceed the maximum of $12,000 for 2021 or $10,000 for 2022.

Special conditions

Joint ownership

If you shared a principal residence with other families (when two or more families share the ownership of an eligible dwelling), each family can claim a separate credit based on their respective eligible expenses. The maximum amount of eligible expenses is applied to each family making the claim.

Example: Renovations of a jointly owned home

Olga and her brother, Sven, jointly own a house. Olga paid $14,000 and Sven paid $11,000 to renovate the bathroom and the kitchen in June 2021. Because Sven and Olga are adult siblings, they are considered 2 separate families. They will use these calculations:

Olga's claim

Total costs incurred                                                   $14,000

Total eligible expenses                                                                          $12,000

Base amount                                                                                            ($1,000)

Home Renovation expense                                                                   $11,000

Sven's claim

Total costs incurred                                                   $11,000

Total eligible expenses                                                                          $11,000

Base amount                                                                                            ($1,000)

Home Renovation expenses                                                                 $10,000

As Olga’s renovation expenses exceed the $12,000 maximum eligible expenses for 2021, the full $14,000 she paid is limited to a maximum amount of $12,000 for 2021.

Owning a share in a co-operative housing corporation

You can also claim the credit if you do not own the property you renovated, but you own a share of the capital stock of a co-operative housing corporation. To qualify, you must have acquired the share solely to get the right to live in the housing unit owned by that corporation.

When costs were incurred

Renovations must have been carried out and largely completed during the tax year when they are claimed.

For the 2021 tax year, you must have incurred qualified expenses between:

For the 2022 tax year, you must have incurred qualified expenses between:

Example: Costs over the limit in the 2021 tax year

Jan and Naya bought an energy-efficient furnace in November 2020. They paid $15,000 for the furnace and installation. They will use these calculations:

Total costs incurred                                                   $15,000

Eligible expenses (for the 2021 tax year)                                     $12,000

Base amount                                                                                      ($1,000)

Home Renovation expenses                                                           $11,000

As Jan and Naya’s combined renovation expenses exceed the $12,000 maximum for 2021, they cannot claim the full $15,000 paid. They are limited to a maximum of $11,000 for 2021.

Either Jan or Naya can claim the entire amount of $11,000, or they can each claim a portion of the expenses. Either way, the total amounts claimed can not exceed $11,000.

Eligible property types

To be eligible, a dwelling must be your principal residence in Saskatchewan. More than one dwelling may be eligible if your principal residence changed during the year, but the total of the eligible expenses cannot exceed the allowable maximum.

Eligible dwellings can include:

Special conditions

Condominiums and co-operative housing corporations

You can claim the credit for:

Properties used for business or rental income

If you earn business or rental income from part of your principal residence, you can claim:

Example: Home office

Noor owns a house, and runs her business out of a home office. She had the exterior of the house painted, which cost $4,000.

Noor’s office occupies 10% of her total house space, so she can claim:

Cost of renovation                             $4,000

Portion used by her business                                     $4,000 x 10% = $400

Eligible expenses                                                       $4,000 - $400 = $3,600

Base amount                                                                                        ($1,000)

Home Renovation expenses                                                               $2,600

Since Noor runs a business out of her home, she cannot claim the total amount of her expenses.

Eligible and ineligible renovation expenses

Eligible expenditures must be incurred in relation to a renovation or alteration of your eligible dwelling. This can include land that forms part of the eligible dwelling. The renovation or alteration must be:

You can claim expenses for costs of materials as well as the cost of hiring others to do the work (such as electricians, plumbers, carpenters, or architects).

Be sure to keep your receipts and other documentation.

You can claim the credit for:

Eligible and ineligible renovations
Renovation cost Eligible? Category
KitchenYesRenovating rooms or sections of the property
BathroomYesRenovating rooms or sections of the property
BasementYesRenovating rooms or sections of the property
Renovations to a cottage or cabin that is not your principal residenceNoRenovating rooms or sections of the property
CarpetYesNew flooring
LinoleumYesNew flooring
HardwoodYesNew flooring
Floating laminateYesNew flooring
New furnace YesMajor appliances
Boiler YesMajor appliances
WoodstoveYesMajor appliances
FireplaceYesMajor appliances
Oil tankYesMajor appliances
Water softenerYesMajor appliances
Water heaterYesMajor appliances
Permanent home ventilation systemsYesMajor appliances
Central air conditionerYesMajor appliances
Permanent reverse osmosis systemsYesMajor appliances
Electronic devices that are installed as a fixtureYesMajor appliances
Sofas, couchesNoFurniture and household appliances
BedsNoFurniture and household appliances
Refrigerator or fridgeNoFurniture and household appliances
FreezerNoFurniture and household appliances
Washer and dryerNoFurniture and household appliances
Range, stove, ovenNoFurniture and household appliances
TVs, computers, tablets, smart devices, speakers, streaming devices, cellphones, gaming systems, and other audiovisual electronicsNoFurniture and household appliances
Septic systemsYesExterior
Exterior shutters and awningsYesExterior
Re-shingling a roof YesExterior
Windows and doorsYesExterior
Underground sprinklersYesExterior
Building an additionYesExterior
Storage shedYesExterior
A new driveway or resurfacing a drivewayYesExterior
Electrical wiring in the home (changing from 100 amp to 200 amp service)YesUpgrades
Home security system (monthly fees do not qualify)YesUpgrades
Solar panels and solar panel trackersYesUpgrades
Painting the exterior or interior of a housing unitYesUpgrades
Asbestos removal from house or garageYesUpgrades
Standby generatorsYesUpgrades
Automatic garage door openers YesUpgrades
Permanently fixed electric vehicle charging unitsYesUpgrades
Fixtures – blinds, shades, shutters, lights, ceiling fansYesUpgrades
Mechanical items not considered an enduring addition to the homeNoUpgrades
In ground swimming poolsYesSwimming pools
Above groundYesSwimming pools
Pool linersYesSwimming pools
Solar heaters and heat pumps for pools (does not include solar blankets)YesSwimming pools
Solar blankets for poolsNoSwimming pools
Hot tubsNoSwimming pools
New sodYesUpgrades
Perennial shrubsYesUpgrades
Tree and stump removalYesUpgrades
Large rocksYesUpgrades
Crushed rockYesUpgrades
Permanent garden lightingYesUpgrades
Permanent water fountainYesUpgrades
Permanent pondsYesUpgrades
Large permanent garden ornamentsYesUpgrades
Retaining wallYesUpgrades
InstallationYesServices and other costs
PermitsYesServices and other costs
Professional servicesYesServices and other costs
Equipment rentalsYesServices and other costs
GST/HST paidYesServices and other costs
Incidental expenses YesServices and other costs
House cleaningNoServices and other costs
Carpet cleaningNoServices and other costs
ToolsNoServices and other costs
Maintenance contracts (for example, furnace cleaning, snow removal, lawn care, and pool cleaning)NoServices and other costs
Financing costsNoServices and other costs
The value of your own labour for do-it-yourself projectsNoServices and other costs
Amounts paid as part of the purchase of a new house, including upgradesNoServices and other costs
Expenses to acquire goods that have been previously used or leased by you or an eligible family memberNoServices and other costs

Window coverings

To qualify for the credit, window coverings must have become part of the home.

This can include:

The coverings must be directly attached to the window frame, so that removing them would alter the nature of the dwelling. They would then be considered to be fixtures, and so qualify for the Home Renovation Tax Credit.

Draperies and curtains generally would not qualify for the credit. However they may qualify if they would not keep their value or usefulness if installed in another dwelling.

Expenses paid to a relative

Expenses are not eligible if the goods or services are provided by a person related to you, unless that person is registered for the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under the Excise Tax Act.

If your family member is registered for GST/HST and if all other conditions are met, the expenses are eligible for the Home Renovation Tax Credit.

Were you bankrupt in 2022?

If you were bankrupt in 2022, you can claim the HRTC on your pre or post-bankruptcy return, based on when the eligible expenses were incurred. However, the total expenses claimed cannot be more than the maximum allowed.

How to claim this amount

Complete Schedule SK(S12), Saskatchewan Home Renovation Tax Credit.

Enter, on line 58340 of your Form SK428, the amount from line 5 of your Schedule SK(S12).

Keep your receipts and other documentation

Keep track of your expenses during the renovation and keep a copy of acceptable documentation, such as agreements, invoices, and receipts. They must clearly identify dates, costs, and the type and quantity of goods purchased or services provided. For example:

You do not have to include the documentation with your claim, but keep your supporting documents in case you are asked to provide them later.

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