Executive Summary - Key Facts at a Glance | Key Point | Details | | Annual Limit | Up to $20,000 per dwelling per year | | Qualifying Criteria | Age 65+ OR eligible for Disability Tax Credit (DTC) | | Eligible Expenses | Renovations improving accessibility, mobility, functionality, or safety | | Professional Work | Must be performed by contractors with GST/HST business numbers | | Invoice Requirements | Detailed invoice with business info, work description, dates, and