The Home Renovation Incentive provides for tax relief for homeowners and landlords by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a your main residence or a property that you rent out, provided the work is done by a qualifying contractor. Also, any property you rent out must be occupied by a tenant and registered with the Residential Tenancies Board (RTB) within 6 months of work being carried out. T