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Home Accessibility Tax Credit Guide: Eligibility, Expenses and How to Claim

ByNorthbly Editorial Team

The Home Accessibility Tax Credit (HATC) is a non-refundable tax credit designed to help eligible Canadians offset the cost of renovations that improve accessibility, mobility and safety within their homes.

The credit is particularly valuable for seniors and individuals eligible for the Disability Tax Credit, allowing them to make modifications that support independent living.

This guide explains who qualifies for the Home Accessibility Tax Credit, which expenses are eligible and how to claim the credit on your annual income tax return.

Home Accessibility Tax Credit: Quick Summary

  • The Home Accessibility Tax Credit is a non-refundable tax credit.
  • It helps cover eligible home renovation expenses.
  • Seniors and individuals with disabilities may qualify.
  • Eligible renovations improve accessibility or reduce safety risks.
  • The credit is claimed on your income tax return.
  • Supporting documentation and receipts are required.
  • The CRA establishes eligible expenses.
  • The credit may be combined with other programs in some cases.

What Is the Home Accessibility Tax Credit?

The Home Accessibility Tax Credit helps Canadians make renovations that enable individuals to live more safely and independently in their homes.

Examples include installing ramps, widening doorways, adding walk-in bathtubs and improving accessibility throughout the property.

Who Is Eligible for the Home Accessibility Tax Credit?

You may qualify if you are:

  • Age 65 or older by the end of the tax year.
  • Eligible for the Disability Tax Credit.
  • Supporting an eligible family member who qualifies.

Eligibility requirements apply to both the claimant and the qualifying individual.

What Expenses Are Eligible?

Eligible expenses generally include permanent renovations that improve accessibility or safety.

Renovation Type Typically Eligible?
Wheelchair Ramps Yes
Walk-In Bathtubs Yes
Grab Bars Yes
Widened Doorways Yes
Routine Maintenance No

How Much Can You Claim?

The CRA establishes an annual maximum amount of eligible expenses that may be claimed under the Home Accessibility Tax Credit.

The actual tax savings depend on the value of the eligible renovations completed during the year.

Can Multiple Family Members Claim Expenses?

In some circumstances, multiple eligible individuals may share the available claim amount for the same qualifying person.

However, the combined total cannot exceed the annual maximum established by the CRA.

How to Claim the Home Accessibility Tax Credit

Claiming the credit generally involves documenting eligible expenses and including them on your annual tax return.

  1. Confirm that the individual qualifies.
  2. Gather receipts and contractor invoices.
  3. Review CRA eligibility requirements.
  4. Complete your tax return.
  5. Retain supporting documentation.

What Expenses Are Not Eligible?

Some common home expenses do not qualify for the Home Accessibility Tax Credit.

  • Routine repairs.
  • General maintenance.
  • Household appliances.
  • Cosmetic renovations.

Can You Combine the Credit With Other Programs?

Potentially. Certain provincial programs, disability grants and accessibility initiatives may complement the Home Accessibility Tax Credit.

Canadians should review the terms of each program to determine whether benefits can be combined.

Home Accessibility Tax Credit Frequently Asked Questions

Is the Home Accessibility Tax Credit refundable?

No. It is a non-refundable tax credit.

Do grab bars qualify?

Yes. Grab bars are generally considered eligible accessibility expenses.

Can I claim a walk-in bathtub?

Yes. Walk-in bathtubs are commonly included among eligible expenses.

Can I claim regular home repairs?

No. Routine maintenance and standard repairs generally do not qualify.

Do I need to keep receipts?

Yes. Supporting documentation should be retained in case the CRA requests verification.

Related Northbly Guides

Official Home Accessibility Tax Credit Information

Visit the Canada Revenue Agency website to review eligible expenses, annual limits and claiming instructions for the Home Accessibility Tax Credit.

Visit the Official Home Accessibility Tax Credit Website

Related Government Benefits