Family, for purposes of sharing the HRTC:

A family consists of an individual, and where applicable, their spouse or common-law partner, and children under 18.
each family is subject to the maximum tax credit of $1,350, based on eligible expenditures
If one family member is unable to utilize the entire credit, the unused portion may be claimed by one or more of the other family members
If two or more families share ownership of an eligible dwelling, each of those families will be eligible for their own credit up to $1,350, based on eligible expenditures

Eligible dwellings

An eligible dwelling is a dwelling which qualifies as the individual's principal residence at any time during the period January 28, 2009 to January 31, 2010 inclusive, and includes the land that forms part of the dwelling.
A housing unit qualifies as a principal residence if it is owned by the individual and ordinarily inhabited by the individual, the individual's spouse or common-law partner, or their children.  This could include a cottage or vacation home.
For condos and co-op housing, costs will be eligible for the credit if they are incurred to renovate the individual's principal residence "unit", and a share of the cost in respect of common areas may also be claimed.
Where a portion of a principal residence is rented out, the credit can be claimed only for expenditures made in respect of the personal-use areas of the home.
Where costs are incurred for common-areas of a partly-rented home, such as a roof, the credit will apply only to the portion allocated as personal use.  See our article on property rental expenses.

Eligible expenditures

Must be supported by receipts, which will not have to be submitted with the tax return, but must be available if requested by Canada Revenue Agency (CRA).
Expenditures will qualify if the renovation or alteration of the eligible dwelling is of an enduring nature, and is integral to, or built into, the dwelling.
Examples of eligible expenditures would be
1. re-shingling a roof
2. interior or exterior painting
3. kitchen, bathroom, or basement renovations
4. replacing windows or doors
5. new furnace or water heater
6. resurfacing a driveway
7. laying new sod
8. upgrading wiring
9. upgrading insulation
Expenditures are not eligible if the goods or services are provided by a person with whom the taxpayer is not dealing at arm's length (e.g. close relative), unless that person is registered to collect GST/HST.
Expenditures are not eligible if they are for repairs and maintenance which are usually performed on an annual or more frequent basis.
Expenditures for appliances (e.g. fridge, stove) and audio-visual electronics are not eligible.
Financing costs are not eligible.
Other examples of non-eligible expenditures:
1. furniture and draperies
2. purchase of tools or other construction equipment
3. carpet cleaning
4. house cleaning
5. maintenance contracts for furnace cleaning, snow removal, lawn care, etc.

First-time home buyer's tax credit

The Home Buyer's Plan (HBP) allows an individual to borrow from an RRSP to buy or build a home, without paying tax on the amount withdrawn.  The HBP withdrawal limit has been increased from $20,000 to $25,000.  This change is now in effect, as it was included in Bill C-10, which received Royal Assent on March 12, 2009.

Employment Insurance, Longer period of benefits

All regular benefit entitlements will be increased by five extra weeks to a maximum of 50 weeks for the next two years.

Tax-Free Savings Accounts (TFSAs)

The government proposes to change the Succession Law Reform Act (SLRA) to allow for beneficiary designation of TFSAs.  This would allow TFSAs to be passed to designated beneficiaries outside of a will, without being subject to Estate Administration Tax.

Retail Sales Tax (RST)

It is proposed to combine the 8%Ontario sales tax and the 5% GST into a single 13% value-added sales tax that would be federally administered, starting July 1, 2010.  There are some made-in-Ontario components proposed:

Books, children's clothing and footwear, diapers, children's car seats and car booster seats, and feminine hygiene products would be exempt from the 8% provincial portion of the tax.
Purchasers of newly constructed homes under $400,000 would not be subject to an additional tax burden.  Buyers of new homes valued between $400,000 and $500,000 could claim a proportional rebate.
Up to $400 million in one-time sales tax credits would be provided to help small businesses make changes to point-of-sale and accounting systems.
Provincial portion of the tax rate on transient accommodation, such as hotel rooms, would rise from 5% to 8%.  Approximately $40 million a year would be allocated to support destination marketing in Ontario tourism regions once these are established.