Home Accessibility Tax Credit Guide

Executive Summary - Key Facts at a Glance

| Key Point | Details |

| Annual Limit | Up to $20,000 per dwelling per year |

| Qualifying Criteria | Age 65+ OR eligible for Disability Tax Credit (DTC) |

| Eligible Expenses | Renovations improving accessibility, mobility, functionality, or safety |

| Professional Work | Must be performed by contractors with GST/HST business numbers |

| Invoice Requirements | Detailed invoice with business info, work description, dates, and itemized costs |

| Documentation Needed | Professional invoice and proof of payment |

| Where to File | Line 31285 on your tax return |

| If CRA Audits | Respond within 30 days with all supporting documentation |

What is the Home Accessibility Tax Credit?

The Home Accessibility Tax Credit (HATC) is a non-refundable federal tax credit designed to help you offset the cost of renovations that make your home safer and more accessible. If you or a family member is aging, has a disability, or faces mobility challenges, the HATC can provide meaningful tax relief for qualifying home modifications.

Key Facts:

• Purpose: Applies to renovations that improve accessibility, mobility, functionality, or safety.

• Limit: Can claim up to $20,000 in eligible expenses per year (per dwelling).

• Dwelling: Credit is available for a single eligible dwelling at any time.

• Timing: Work must be performed and goods acquired in the same tax year you claim them.

• Permanence: Expenses must be "enduring in nature and integral to the dwelling."

Who is Eligible?

You can claim the HATC if you are either of the following:

1. Eligible for the Disability Tax Credit (DTC) at any time during the year, OR

2. Age 65 or older at the end of the tax year.

Eligible Individuals: You can also claim for a spouse, common-law partner, parent, grandparent, child, grandchild, sibling, or other close relative who meets the above criteria. Your home must be located in Canada and ordinarily inhabited by the qualifying individual.

Eligible Expenses - What Can You Claim?

The following items qualify as long as they are permanent modifications to the home.

1. Entrance & Exterior Access

• Ramps & Thresholds: Permanent or portable ramps; removing high thresholds to create level entry.

• Doors: Widening doorways (min. 32-36 inches); installing pocket or sliding doors to save space.

• Hardware: Lever-style door handles; motorized/automatic door openers.

• Lighting & Visibility: Adding additional lighting in hallways, stairs, and entrances to improve safety and navigation.

• Pathways: Paving or leveling pathways; adding railings or handrails along outdoor walkways.

• Parking: Driveway modifications for accessible parking near the entrance.

2. Bathroom Modifications

• Tubs & Showers: Walk-in bathtubs; curbless walk-in showers; tub-to-shower conversions.

• Safety Features: Reinforced grab bars (beside toilets and in showers); toilet safety frames.

• Toilets: Raised comfort-height toilets (17–19 inches).

• Fixtures: Hands-free or lever-handled faucets; handheld/adjustable-height showerheads; anti-scald valves.

• Sinks: Lowered sinks or wall-mounted "floating" sinks with knee clearance for wheelchair access.

• Cabinets & Storage: Lowering vanities or cabinets for easier reach; installing pull-out shelves or drawers for better access to toiletries and supplies; ensuring open space under cabinets for mobility devices.

• Flooring: Installation of non-slip, textured, or specialized safety flooring. (See Flooring section for additional details).

3. Kitchen Modifications

• Surfaces: Lowering countertops; height-adjustable or segmented countertops.

• Cabinets & Storage: Lowering cabinets for easier reach; installing pull-out shelves or drawers for improved accessibility and deep-cabinet access.

• Sinks & Faucets: Shallow/accessible sinks; lever-handled or hands-free faucets.

• Appliances: Side-opening/drawer ovens; front-control cooktops; microwave drawers.

• Flooring: Removing trip hazards and installing smooth, non-slip surfaces. (See Flooring section for additional details).

4. Mobility & Assistive Systems

• Lifts: Stair lifts (motorized seats); platform lifts; elevators for multi-story homes.

• Ceiling Tracks: Installing ceiling track systems for safe lifting and transfers.

• Structural Support: Handrails on both sides of all staircases; handrails in hallways for walking support.

5. Flooring (Expanded Details)

Choosing the right flooring is critical for preventing falls and ensuring ease of movement with mobility aids.

• Non-Slip Surfaces: Installation of non-slip tile, textured vinyl, or rubber coatings in wet areas (bathrooms/kitchens).

• Surface Transition: Removing carpeting and installing smooth, hard surfaces (hardwood, high-grade vinyl, or low-pile commercial carpet) that are easier for walkers and wheelchairs to navigate.

• Threshold Removal: Leveling floors between rooms to eliminate trip hazards and allow for seamless transitions between different flooring types.

6. Electrical & Smart Home

• Electrical: Lowering light switches (36–42 inches); raising electrical outlets for easier access.

• Lighting: Motion-activated lighting in key areas; additional lighting in hallways, stairs, and entrances.

• Smart Devices: Smart locks; voice-activated controls for lights/temperature; remote control systems for appliances.

• Safety Alerts: Smoke and carbon monoxide detectors with accessible alerts (visual/vibrating); fire sprinklers or suppression systems.

What Does NOT Qualify?

It is important to know which expenses CRA will reject to avoid issues during filing:

• General Maintenance: Routine repairs or upkeep (e.g., painting, fixing drywall, driveway sealing).

• Luxury Upgrades: High-end finishes or premium appliances that do not directly improve accessibility or safety.

• Relative Labour: Work performed by family members unless they are GST/HST-registered contractors.

• Timing: Expenses from prior years; costs must be incurred in the same tax year you are claiming.

• Mobile Aids: Medical devices like wheelchairs, walkers, or canes (these belong under the Medical Expense Tax Credit).

• Financial Costs: Interest paid on loans or lines of credit used for the renovations.

• Property Use: Expenses for a second home, vacation property, or property not ordinarily inhabited by the qualifying individual.

Invoice Requirements: Good vs. Bad Examples

A professional invoice is your best defense during a CRA audit. Ensure your contractor provides a document that meets all federal requirements.

❌ Bad Invoice Example (Will NOT Pass CRA Review)

Home Renovations

Total: $8,500

Problems: No contractor business info, no GST/HST number, no description of work, no dates, and no address of the work performed. This is essentially a receipt for "work," which CRA will reject.

✅ Good Invoice Example (CRA Compliant)

ABC ACCESSIBILITY RENOVATIONS

Business Number: 123456789 (GST/HST Registration)

Address: 123 Main Street, Ottawa, ON K1A 1A1

Invoice #: 2025-001 | Date: December 1, 2025

Client: John Smith, 456 Oak Avenue, Ottawa, ON K2B 2B2

DESCRIPTION OF WORK PERFORMED:

• Bathroom Modification: Removal of standard bathtub and installation of a curbless walk-in shower.

• Safety Upgrades: Installation of three (3) reinforced grab bars and a comfort-height toilet.

• Kitchen Accessibility: Lowering of 4ft section of countertop to 32 inches and installation of pull-out shelving in base cabinets.

• Dates of Work: November 15–28, 2025.

• Location: 456 Oak Avenue (Primary Residence).

ITEMIZED COSTS:

• Materials (Fixtures, Tiles, Grab Bars): $4,200

• Labour (45 hours): $4,000

• Subtotal: $8,200

• GST (5%): $410

• TOTAL: $8,610

Proof of Payment: Cheque #1234 - Fully Paid Dec 5, 2025.

How to File Your Claim

1. Contractor Communication: Before work begins, confirm the contractor is GST/HST registered. Request an itemized breakdown on the final invoice.

2. Documentation: Keep professional invoices and proof of payment (cancelled cheques, bank statements).

3. Filing: Enter expenses on Line 31285 of your tax return.

4. CRA Review: If audited, you typically have 30 days to provide receipts, photos of completed work, and a doctor's letter confirming the medical need.

Important Recommendations from Tax Experts

• The "Double Claim" Rule: If an expense qualifies for both the HATC and the Medical Expense Tax Credit (METC), you are allowed to claim it for both credits. This is a significant way to maximize your return.

• Split Claims: If multiple people (e.g., two siblings) share the cost of a renovation for a parent, they can split the claim as long as the total doesn't exceed the $20,000 dwelling limit.

• Medical Evidence: Even if the renovation seems obvious, having a letter from a medical practitioner (stating the need for the specific modification) makes an audit much smoother.

• Multigenerational Credit: Note that you cannot claim the same expense for both the HATC and the new "Multigenerational Home Renovation Tax Credit." You must choose the one that provides the better benefit for that specific expense.

Last Updated: December 2025

Source: Canada Revenue Agency (CRA) - Line 31285