Rule

Does the Multigenerational Home Renovation Tax Credit pay $50,000?

Short answer

No. Up to $50,000 is the qualifying-expenditure ceiling for an eligible renovation—not the cheque amount. The refundable credit is a percentage of eligible costs and the rate can depend on the tax year.

The homeowner’s practical concern

A family plans a $100,000 suite and assumes the government will reimburse $50,000, leaving a major renovation-financing shortfall.

What the official rule says

CRA says the MHRTC supports an eligible self-contained secondary unit for a senior or an adult eligible for the Disability Tax Credit to live with a qualifying relative. For 2025, CRA shows 14.5% of up to $50,000, for a maximum $7,250.

What this does not guarantee

A general basement renovation, rental suite or room for an adult child does not automatically qualify. Ownership, relationship, occupancy, permits, eligible expenses and completion year matter.

A practical Ontario example

Illustration only: A qualifying family spends $70,000. Only eligible costs up to the statutory ceiling enter the credit calculation, while the full contractor and financing bills still need to be paid.

What to check before changing the property or mortgage

Confirm the qualifying individual and renovation before work begins. Build financing around the gross project cost and treat the eventual credit as reimbursement only after eligibility is verified.

  • How has the property actually been used each year?
  • Was CCA claimed, and was any section 45 election filed?
  • What was the property’s fair market value when its use changed?
  • Where will refinance proceeds go, and can every transfer be traced?
  • Which point needs written tax or legal advice before funds move?

Rajiv’s broker perspective

A mortgage approval answers whether a lender will finance the borrower and property under that lender’s policy. It does not confirm a tax deduction, principal-residence exemption, election or municipal-tax exemption. Before refinancing, changing occupancy or building a suite, I would separate the mortgage objective from the tax assumption, preserve the money trail and compare A-lender, alternative/B, MIC or private options only after the real use and exit plan are clear.

Related: Mortgage Knowledge Centre · Real Estate Centre · Updates & Rules Centre

Planning a refinance, rental conversion or family suite?

Send Rajiv the property use, ownership, mortgage balance, proposed funds and future plan. He can pressure-test the financing and identify tax questions that should be confirmed before the structure becomes difficult to unwind.

Request a homeowner mortgage strategy session   Ask for an accountant referral

Sources and context

Read the primary source

Source checked
2026-09-08
Announced
2022-04-07
Effective
2023-01-01
Next review
2026-12-08
Assumptions and limitations
Application depends on ownership, family unit, residency, property use by year, elections, CCA history, use and tracing of borrowed funds, municipal status, supporting records and current tax law.

Source checks are snapshots, not a guarantee that rules have remained unchanged. Individual circumstances and lender policies vary.

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