不幸,不可以啦。 新房升级不算。细节看税务局规定:
http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/hmwnr/hrtc/lgbl-xpns-eng.html
看看可以报销的例子
Renovating a kitchen, bathroom, or basement
Windows and doors
New flooring - carpet, linoleum, hardwood, floating laminate, etc.
New furnace, woodstove, boiler, fireplace, water softener, water heater, or oil tank
Permanent home ventilation systems
Central air conditioner
Permanent reverse osmosis systems
Septic systems
Wells
Electrical wiring in the home (e.g., changing from 100 amp to 200 amp service)
Home security system (monthly fees do not qualify)
Solar panels and solar panel trackers
Painting the interior or exterior of a house
Building an addition, garage, deck, garden/storage shed, or fence
Re-shingling a roof
A new driveway or resurfacing a driveway
Exterior shutters and awnings
Permanent swimming pools (in ground and above ground)
Permanent hot tub and installation costs
Pool liners
Solar heaters and heat pumps for pools (does not include solar blankets)
Landscaping: new sod, perennial shrubs and flowers, trees, large rocks, permanent garden lighting, permanent water fountain, permanent ponds, large permanent garden ornaments
Retaining wall
Associated costs such as installation, building plans, permits, professional services, equipment rentals, and incidental expenses
Fixtures - blinds, shades, shutters, lights, ceiling fans, etc.