Eligible Ineligible Renovating a kitchen, bathroom or basement New carpet or hardwood floors Building an addition, garage, deck, garden/storage shed, fence Re-shingling a roof A new furnace, woodstove, boiler, fireplace, water softener or water heater A new driveway or resurfacing a driveway Painting of interior or exterior of a house Window coverings directly attached to the window frame and whose removal would alter the nature of the dwelling Laying new sod Swimming Pools (Permanent - in ground and above ground) Fixtures – lights, fans, etc. Associated costs such as permits, professional services, equipment rentals and incidental expenses. Furniture, appliances, and audio and visual electronics Curtains and draperies Purchasing of tools Cleaning carpets House cleaning Maintenance contracts (e.g. furnace cleaning, snow removal, lawn care, and pool cleaning) Financing costs         Here is the link to the Government web page for all the details.