My understanding is the eligible dates for expenses are between October 1, 2020, and December 31, 2022, but these renovation credits can not be claimed until 2021 income tax return, as per the following:
Total qualified expenses incurred between October 1, 2020, and December 31, 2021, in excess of $1,000 (base amount), but not more than $12,000 can be claimed on your 2021 tax return (maximum claim of $11,000 for 2021).
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