Home Accessibility Tax Credit: Who Qualifies and What You Can Claim

Home accessibility tax credit: who can claim

Two kinds of people can claim under section 118.041 of the Income Tax Act. A qualifying individual is someone who is eligible for the disability tax credit at any time in the year, or who is 65 or older at the end of the year. An eligible individual is a relative who claims, or could claim, certain credits for that person: their spouse or common-law partner; a parent, grandparent, child, grandchild, sibling, aunt, uncle, niece or nephew who claims (or could claim) the eligible dependant amount or a Canada caregiver amount for them; or someone entitled to claim their disability amount.

Age alone is enough. A healthy 66-year-old installing grab bars can claim, even without any disability. Someone younger qualifies only through disability tax credit eligibility, which requires an approved Form T2201.

What counts as a qualifying renovation

According to the CRA, a qualifying renovation is a renovation or alteration of an enduring nature that is integral to the dwelling (including its land), and that either allows the qualifying individual to gain access to, or be mobile or functional within, the home, or reduces the risk of harm to them inside it or getting into it. Ramps and handrails are typical; so is work such as widening a doorway or converting a bathroom, provided it meets one of those two tests.

Items that do not become a permanent part of the home generally do not qualify. Eligible costs include contractor labour, building materials, fixtures, equipment rentals, building plans and permits. If you do the work yourself, your materials count but your own labour and tools do not. Work by a relative only counts if that relative is registered for GST/HST.

Expenses you cannot claim

The CRA lists these as not eligible for the home accessibility tax credit:

• Property that can be used independently of the renovation, such as a movable lift chair or portable equipment.
• Annual, recurring or routine repairs and maintenance.
• Household appliances and electronic home-entertainment devices.
• Housekeeping, security monitoring, gardening, outdoor maintenance and similar services.
• Financing costs, and renovations made mainly to increase or maintain the home’s value.

Eligible dwelling and the $20,000 limit

The home must be a housing unit in Canada owned (alone or jointly) by the qualifying individual and ordinarily inhabited by them, or owned by an eligible individual and lived in by both of them, provided the qualifying individual does not own and live in another home in Canada. Co-op shares count, and condominium owners can claim their share of qualifying work on common areas. Up to half a hectare of land around the home is part of the dwelling.

The $20,000 cap is per qualifying individual per year, and also per dwelling: if two qualifying people live in the same home, together they still cannot claim more than $20,000 for it. The limit was $10,000 before 2022 and rose to $20,000 from the 2022 tax year. The claim can be split between the qualifying individual and eligible relatives; if they cannot agree, the CRA decides the split. Because the CRA counts expenses for work performed and goods acquired in the tax year, a larger project can straddle two years: a $28,000 job with part of the work done in each year can use the limit in both.

Worked example: claiming both HATC and the medical expense credit

A 74-year-old with $35,000 of net income uses a walker and pays a contractor $12,000 in 2026 to build an entrance ramp and widen two doorways. Under the HATC she claims $12,000 on line 31285, a federal credit of $1,680.

If she also has a severe and prolonged mobility impairment, the CRA says renovation costs that give her access to or mobility within the home can be claimed as medical expenses too, and that you can claim both credits for the same expense. Her medical expense threshold is $1,050 (3% of income), so the medical claim is $10,950, worth another $1,533 federally, plus a provincial medical expense credit. Both credits are non-refundable, so they are only fully useful if she has enough tax payable, or if a family member who claims her as a dependant makes the claim instead.

How to claim the home accessibility tax credit, step by step

A claim usually follows this order:

• Confirm who qualifies: the person must be 65 or older at December 31, or be approved for the disability tax credit for the year.
• Confirm the home is an eligible dwelling owned by that person or by an eligible relative they live with.
• Get written quotes and invoices that describe the accessibility or safety purpose of the work, and pay a contractor registered for GST/HST if the contractor is a relative.
• Total the eligible expenses for the year, up to $20,000 per qualifying person and per home, and decide how the claim is split among the eligible claimants.
• Complete the line 31285 chart on the Federal Worksheet and enter the result on line 31285 of each claimant’s return.
• Check whether the same costs also qualify as medical expenses and claim them on line 33099 as well.

Grants, rental units and documentation

Government grants, forgivable loans and other tax credits do not reduce the HATC, and reasonable vendor rebates generally do not reduce eligible expenses. If part of the home earns rental or business income, claim only the personal-use part; split common items such as a ramp between personal and income use.

Claim the credit by completing the line 31285 chart on the Federal Worksheet. Keep invoices and receipts showing the contractor’s name, address and GST/HST number, a description of the work and goods, dates, the address where the work was done, and proof of payment; the CRA can ask to see them.