The Home Accessibility Tax Credit (HATC) allows eligible Canadians to claim a federal non-refundable tax credit for qualifying home renovations that improve accessibility or reduce the risk of injury. The credit is claimed on Line 31285 of the personal income tax return and can help offset the cost of making a home safer and more accessible for seniors and individuals with disabilities.
Who Can Claim Home Accessibility Expenses?
You may claim eligible home accessibility expenses if you are:
- A qualifying individual, or
- An eligible individual claiming expenses on behalf of a qualifying individual.
Who Is a Qualifying Individual?
A qualifying individual is someone who:
- Is eligible for the Disability Tax Credit (DTC) for the tax year, or
- Is 65 years of age or older at the end of the tax year.
Who Is an Eligible Individual?
An eligible individual may claim the credit on behalf of a qualifying individual if they are:
- The spouse or common-law partner of the qualifying individual.
- A person eligible to claim certain dependant or caregiver credits for the qualifying individual.
- A person entitled to claim the Disability Tax Credit for the qualifying individual if no one else has claimed it.
What Is an Eligible Dwelling?
An eligible dwelling is a housing unit located in Canada that is ordinarily occupied by the qualifying individual. The home may be owned by either the qualifying individual or the eligible individual, provided all CRA conditions are met.
A qualifying individual may have more than one eligible dwelling during the year (for example, after moving), but the total eligible renovation expenses for all dwellings cannot exceed $20,000 annually.
What Renovations Qualify?
Eligible renovations must be permanent improvements that are integral to the home and are intended to:
- Improve access to the home.
- Increase mobility or functionality within the home.
- Reduce the risk of injury while entering or moving around the home.
Examples include installing ramps, widening doorways, modifying bathrooms, installing walk-in showers, stair lifts, support rails, or other permanent accessibility features.
Eligible Expenses
You may claim expenses directly related to the qualifying renovation, including:
- Building materials.
- Fixtures and permanent equipment.
- Equipment rentals.
- Building plans.
- Permits.
- Professional labour such as electricians, plumbers, carpenters, architects, and contractors.
Do-It-Yourself Renovations
If you complete the renovation yourself, you may claim the cost of eligible materials, permits, equipment rentals, and fixtures. However, the value of your own labour or personal tools is not eligible.
Work Performed by Family Members
Renovation expenses paid to a related person are generally not eligible unless that individual is registered for GST/HST and all CRA requirements are satisfied.
Expenses That Cannot Be Claimed
| Ineligible Expense | Reason |
|---|---|
| Household appliances | Not considered part of a permanent renovation. |
| Televisions and entertainment devices | Do not improve accessibility. |
| Routine maintenance or repairs | Must be a permanent qualifying renovation. |
| Housekeeping, gardening or security services | Service costs are not eligible. |
| Financing charges | Interest and financing costs cannot be claimed. |
| Renovations intended mainly to increase property value | Must primarily improve accessibility or safety. |
Interaction with the Medical Expense Tax Credit (METC)
Beginning with the 2025 taxation year, the same expense cannot be claimed under both the Medical Expense Tax Credit (METC) and the Home Accessibility Tax Credit (HATC).
Taxpayers should determine which credit provides the greater tax benefit before filing their return.
Condominiums and Co-operative Housing
If accessibility improvements are made to common areas of a condominium or co-operative housing corporation, your share of the eligible renovation expenses may qualify for the credit.
Government Grants and Rebates
Eligible home accessibility expenses are generally not reduced by federal or provincial grants, forgivable loans, tax credits, or reasonable vendor rebates and incentives.
Business or Rental Use of the Home
If part of the home is used to earn business or rental income, only the portion relating to your personal living area can generally be claimed. Expenses benefiting the entire home, such as ramps or handrails, should be allocated between personal and income-producing use.
Maximum Claim
The maximum amount of qualifying renovation expenses that may be claimed is $20,000 per qualifying individual per year.
If multiple qualifying individuals live in the same home, the combined eligible expenses for that dwelling cannot exceed $20,000. The claim may be shared among eligible claimants.
Supporting Documents
Keep all supporting documentation in case CRA requests proof of your claim. Acceptable documents include:
- Invoices and receipts.
- Contracts and renovation agreements.
- Proof of payment (credit card slips, cancelled cheques, etc.).
- Delivery receipts.
- Contractor information, including business address and GST/HST registration number (if applicable).
- Statements from condominium or co-operative housing corporations for common-area renovations.
Final Thoughts
The Home Accessibility Tax Credit helps seniors and individuals with disabilities make their homes safer, more accessible, and easier to live in. By understanding the eligibility rules, qualifying renovations, documentation requirements, and annual claim limits, you can maximize this valuable federal tax credit while ensuring your claim complies with CRA requirements.
Posted on 06 August, 2026