“qualifying expenditure” , of an eligible individual for a taxation year, means an outlay or expense made or incurred by, or on behalf of, the individual in the taxation year that is directly attributable to a qualifying renovation by the individual and includes such an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation, but does not include such an outlay or expense
(dépense admissible)
(a)
to acquire goods that have been used, or acquired for use or lease, by the individual or by a qualifying relation of the individual, for any purpose before they were acquired by the individual or the qualifying relation of the individual,
(b)
made or incurred under the terms of an agreement entered into before January 1, 2015,
(c)
to acquire a property that can be used independently of the qualifying renovation,
(d)
that is the cost of annual, recurring or routine repair, maintenance or service,
(e)
to acquire a household appliance,
(f)
to acquire an electronic home-entertainment device,
(g)
for financing costs in respect of the qualifying renovation,
(h)
made or incurred for the purpose of gaining or producing income from a business or property, or
(i)
in respect of goods or services provided by a person not dealing at arm’s length with the individual, unless the person is registered for the purposes of Part IX of the
Excise Tax Act (Canada).