The HRTC is only available for the 2009 tax year and applies to eligible expenses of more than $1,000, but not more than $10,000, resulting in a maximum non-refundable tax credit of $1,350 ($9,000 x 15%).

The HRTC will not be reduced by other government tax credits, grants, or incentives that you may be entitled to.

For examples showing various scenarios, please view the following page on Canada Revenue Agency's website. Click here.

Source: www.cra-arc.gc.ca
Disclaimer - the above is provided in good faith and is accurate as of July 15, 2009.
Please check with the above noted website for any changes or updates. You are responsible for ensuring you meet Canadian tax laws.