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Home Accessibility Tax Credit
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The Home Accessibility Tax Credit is a federal tax credit for renovations that make a home safer or easier to get around. If you are 65 or older, or approved for the Disability Tax Credit, you can claim up to $20,000 of eligible costs each year on line 31285 of your tax return. Several provinces and territories also offer their own credits, grants or loans for the same kind of work.
Key facts
- Most you can claim
- $20,000 of eligible expenses per year (2021 and later tax years)
- Credit rate
- 14.5% for the 2025 tax year; 14% for the 2026 tax year (the lowest federal tax rate)
- Largest possible credit
- $2,900 for 2025; $2,800 for 2026
- Who qualifies
- Age 65 or older at the end of the year, or eligible for the Disability Tax Credit
- Where to claim
- Line 31285 of your federal return, using Federal Worksheet 5000-D1
What is the Home Accessibility Tax Credit?
The Home Accessibility Tax Credit (HATC) is a federal tax credit. It helps pay for work that lets an older person or a person with a disability live safely in their own home.
The work must be a permanent part of the home. It must either help the person get into the home, move around in it and use it, or lower the risk of harm in the home or when getting into it.
It is a non-refundable credit. That means it lowers the federal income tax you owe, but it does not pay you money if you owe no tax. If you do not need the full credit, someone who supports you may be able to claim some or all of it (see below).
Who can claim the home accessibility tax credit?
The Canada Revenue Agency (CRA) calls the person the work is for the qualifying individual. You are a qualifying individual if either of these is true:
- You were 65 or older at the end of the tax year.
- You were eligible for the Disability Tax Credit at any time in the year.
A family member can claim the cost instead of you, or share it with you. The CRA calls this person an eligible individual. They can be:
- Your spouse or common-law partner.
- A parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew who claimed, or could have claimed, certain dependant amounts for you.
- If neither of the above applies, a person who is entitled to claim your disability amount.
The total claimed by everyone for one person cannot go over the yearly limit. If you cannot agree on how to split it, the CRA decides.
Which homes count
The work must be done on an eligible dwelling in Canada. This is a home that you own and normally live in. It can also be a home owned by the family member making the claim, if you both normally live there and you do not own another home in Canada that you live in.
Condos, shares in a housing co-op and up to half a hectare of land around the home are included. Only one home counts at a time. If you move during the year, you can claim work on both homes, but the total still cannot go over the yearly limit.
What renovations qualify for the HATC?
The CRA and provincial guides give these as examples of work that can qualify when it meets the safety or access test:
- Wheelchair ramps
- Walk-in bathtubs and wheel-in showers
- Grab bars and hand rails
- Wider doorways
- Raised toilets
- Lighting and electrical outlets moved to places you can reach
You can claim building materials, fixtures, equipment rentals, building plans and permits. If you hire a professional, such as an electrician, plumber, carpenter or architect, their fees generally count.
If you do the work yourself, you cannot claim the value of your own labour or your tools. If a family member does the work, their labour counts only if they are registered for the GST/HST.
Your share of work on the common areas of a condo or co-op can count. Government grants, rebates and other tax credits you get for the same work do not reduce what you can claim.
What you cannot claim
- Repairs or upkeep you do every year or as routine maintenance
- Household appliances
- TVs and other home entertainment electronics
- Housekeeping, security monitoring, gardening and outdoor maintenance services
- Interest or other financing costs
- Work done mainly to raise the value of the home
- Items that do not become a permanent part of the home
How much is the home accessibility tax credit worth?
The credit equals your eligible costs, up to the yearly limit, multiplied by the lowest federal tax rate. That rate went down part way through 2025, from 15% to 14% on July 1, 2025. So the rate is 14.5% for the 2025 tax year and 14% for 2026.
For example, if you spent $8,000 on a walk-in shower in 2026, your credit would be $8,000 times 14%, which is $1,120 off your federal tax.
How to claim the home accessibility tax credit (line 31285)
- Keep every invoice, receipt and contract for the work. Each should show the seller or contractor's name, address and GST/HST number, what was bought or done, the date, the address of the work and the amount.
- Keep proof that you paid, such as a receipt, credit card slip or cancelled cheque.
- Fill in the chart for line 31285 on Federal Worksheet 5000-D1. Most tax software does this for you.
- Enter the result on line 31285 of your federal return.
- Do not send your receipts with your return. Keep them in case the CRA asks to see them.
For work on a condo or co-op common area, ask the condo corporation or co-op for a signed statement that shows the total cost and your share.
Can I claim the same renovation as a medical expense?
Yes. If a cost qualifies as both a home accessibility expense and a medical expense, the CRA says you can claim it under both credits. This can make a real difference for costly work such as a stair lift or a wheel-in shower.
The medical expense credit has its own rules. For the 2026 tax year, you claim medical costs above $2,890 or 3% of your net income, whichever is less. See our medical expense guide for details.
Provincial and territorial home accessibility programs
Only some provinces have their own tax credit for this kind of work. Others offer grants or forgivable loans, usually for people with lower incomes. You can often use a provincial program and the federal credit for the same project. Check the rules of each one before you start work, because some programs must approve the work first.
- British Columbia: Home Renovation Tax Credit for Seniors and Persons with Disabilities. A refundable credit of 10% of up to $10,000 of costs, so up to $1,000 a year. For people 65 or older, people with a disability, or family members living with them. Claim it on Schedule BC(S12) and form BC479. BC Housing also runs the BC Rebate for Accessible Home Adaptations (BC RAHA), with rebates of up to $20,000 per home for lower-income seniors and people with disabilities.
- Alberta: Seniors Home Adaptation and Repair Program (SHARP). A low-interest home equity loan of up to $40,000 for people 65 or older with household income of $75,000 or less and at least 25% equity in the home. The interest rate was 4.45% when we checked; it is reviewed every April and October. Call the Alberta Supports Contact Centre at 1-877-644-9992.
- Saskatchewan: The Home Repair Program, Adaptations for Independence, offers a forgivable loan of up to $23,000 to make a home accessible for a household member with a disability. Income limits start at $58,100 for a one-bedroom home (as of July 1, 2026). Call Saskatchewan Housing Corporation at 1-800-667-7567. Saskatchewan also brought back a non-refundable Home Renovation Tax Credit for 2025 and later years, worth up to $525 a year for seniors.
- Manitoba: Safe and Healthy Home for Seniors Program. Grants of up to $5,000 ($6,500 in rural and remote areas) for safety and accessibility work, for people 65 or older with household income of $60,000 or less. March of Dimes Canada runs it: 1-866-906-6006.
- Ontario: The Seniors' Home Safety Tax Credit was for the 2021 and 2022 tax years only and is no longer available. The Home and Vehicle Modification Program, run by March of Dimes, funds home changes for people whose disability affects mobility, up to $15,000 over a lifetime (1-877-369-4867, press 2). Your local service manager may also offer Ontario Renovates repair help.
- Quebec: The Independent Living Tax Credit for Seniors is a refundable credit for people 70 or older. It pays 20% of eligible costs above the first $250, for items such as walk-in tubs or showers, stair chair lifts, bath, shower and toilet aids, and emergency call devices. Claim it on line 462 of the Quebec return (Schedule B, Part E). The Société d'habitation du Québec also runs the Programme d'adaptation de domicile for people with a significant and lasting disability.
- New Brunswick: Seniors' Home Renovation Tax Credit. A refundable credit of 10% of up to $10,000 of costs, so up to $1,000 a year, for people 65 or older and family members living with them. There is no income limit. Use form 5004-S12. Questions: 1-800-669-7070. Housing NB's Homeowner Repair Program also offers forgivable loans for low-income homeowners (1-833-733-7835).
- Nova Scotia: Housing Repair and Accessibility Program. Up to $18,000 for accessibility work ($10,000 grant and $8,000 forgivable loan), plus a possible repayable loan. You must have owned and lived in the home for at least a year and meet income and asset limits.
- Prince Edward Island: Seniors Safe @ Home Program. Grants of up to $10,000 for people 60 or older to make a home safer and easier to get around. Portable devices do not qualify. Email [email protected] or apply online.
- Newfoundland and Labrador: Home Modification Program. A forgivable loan of up to $15,000 for accessibility work, with income limits of $51,500 ($65,000 in Labrador). The higher amounts started with applications on October 1, 2026. Apply through your NLHC regional office.
- Yukon: Yukon Housing Corporation offers an accessibility grant of up to $30,000 for homeowners with mobility challenges. Household income must be below $135,750. Call 867-667-5759 or 1-800-661-0408.
- Northwest Territories: Seniors Home Repair offers a forgivable loan of up to $50,000 for homeowners 60 or older. Applications for 2026 close on October 31, 2026. A separate Mobility Modifications Program helps people with disabilities. Contact your Housing NWT district office.
- Nunavut: The Elders Housing Program offers grants of up to $5,000 for preventive maintenance and up to $30,000 for repairs. Call the Nunavut Housing Corporation at 1-844-413-9355.
If the CRA asks questions or changes your claim
The CRA may write to ask for proof after you file. Send copies of your invoices and payment records by the date in the letter. If the CRA still reduces your claim and you disagree, you can file a formal objection using Form T400A. Time limits apply, so act as soon as you get the notice. Our guide on asking for a decision to be reviewed explains the steps.
If you forgot to claim the credit, you can ask the CRA to change a past return. Use Change my return in your CRA account, or mail a request.
Things people often miss
- You do not need a disability to claim. Being 65 or older at the end of the year is enough.
- Adult children who own the home you live in may be able to claim the credit for work on their home.
- You can claim the federal credit and a provincial credit or grant for the same work.
- A contractor's invoice without a GST/HST number can cause problems if the CRA reviews your claim. Ask for it before you pay.
Who to contact
- Canada Revenue Agency, individual tax enquiries
Phone: 1-800-959-8281
Questions about line 31285 and the medical expense credit - Alberta Supports Contact Centre (SHARP)
Phone: 1-877-644-9992
Alberta seniors home adaptation loans - Saskatchewan Housing Corporation
Phone: 1-800-667-7567
Weekdays 8 am to noon and 1 pm to 5 pm - March of Dimes Canada (Manitoba Safe and Healthy Home for Seniors)
Phone: 1-866-906-6006 - Ontario Home and Vehicle Modification Program (March of Dimes)
Phone: 1-877-369-4867
Press 2 - New Brunswick Seniors' Home Renovation Tax Credit
Phone: 1-800-669-7070
Monday to Friday, 8:15 am to 4:30 pm - Yukon Housing Corporation
Phone: 1-800-661-0408
Or 867-667-5759 - Nunavut Housing Corporation, homeownership
Phone: 1-844-413-9355
Common questions
Who qualifies for the home accessibility tax credit?
You qualify if you were 65 or older at the end of the tax year, or eligible for the Disability Tax Credit at any time in the year. Some family members can claim the credit for you.
How much is the home accessibility tax credit in 2026?
You can claim up to $20,000 of eligible costs. For the 2026 tax year the credit is 14% of your costs, so the most it can lower your federal tax is $2,800. For 2025 it is 14.5%, or up to $2,900.
Is a walk-in tub eligible for the home accessibility tax credit?
Yes, a walk-in bathtub is a common example of eligible work, as long as it is installed as a permanent part of the home and helps you use the home safely.
Can I claim both the home accessibility tax credit and the medical expense credit?
Yes. The CRA allows a cost that qualifies for both credits to be claimed under both.
Do I need to send receipts with my tax return?
No. Keep your invoices and proof of payment in case the CRA asks to see them later.
Can I claim renovations if I rent my home?
The federal credit is for a home owned by you or by the family member making the claim. Some provincial programs, such as the BC Rebate for Accessible Home Adaptations, do help renters and landlords.
Can my son or daughter claim the credit for work on my house?
They may, if they are a relative who claimed or could claim certain dependant amounts for you, or who can claim your disability amount. The total for everyone cannot go over $20,000 a year.
Is there still an Ontario seniors home safety tax credit?
No. Ontario's Seniors' Home Safety Tax Credit applied to the 2021 and 2022 tax years only. The federal credit is still available to Ontario residents.
Sources
- Line 31285 – Home accessibility expenses (Canada Revenue Agency)
- RC4064 Disability-Related Information 2025 (Canada Revenue Agency)
- Tax rates and income brackets for individuals, 2025 (Canada Revenue Agency)
- Tax rates and income brackets for individuals, 2026 (Canada Revenue Agency)
- Personal income tax: What's new for 2025 (Canada Revenue Agency)
- Indexation adjustment for personal income tax and benefit amounts (Canada Revenue Agency)
- Home renovation tax credit for seniors and persons with disabilities (Government of British Columbia)
- Home Improvement Assistance Programs - Seniors (Government of British Columbia)
- Seniors Home Adaptation and Repair Program (Government of Alberta)
- Adapt a Home for a Person with a Disability - Adaptation for Independence (Government of Saskatchewan)
- Home Renovation Tax Credit (Government of Saskatchewan)
- Housing options and care planning (Safe and Healthy Home for Seniors) (Government of Manitoba)
- Seniors: finances (Government of Ontario)
- Guide to programs and services for seniors: Home and housing (Government of Ontario)
- Independent Living Tax Credit for Seniors (Revenu Québec)
- Line 462, point 24: Independent living tax credit for seniors (Revenu Québec)
- À propos du Programme d'adaptation de domicile (Gouvernement du Québec)
- New Brunswick Seniors' Home Renovation Tax Credit (Government of New Brunswick)
- Homeowner repair program (Government of New Brunswick)
- Housing Repair and Accessibility Program (Government of Nova Scotia)
- PEI Home Renovation Programs (Government of Prince Edward Island)
- Home Modification Program (Newfoundland and Labrador Housing Corporation)
- Provincial Homeowner Support Programs Launching Next Week (Government of Newfoundland and Labrador)
- Apply for funding to repair your home (Government of Yukon)
- Seniors Home Repair (Housing NWT)
- Homeownership programs (Elders Housing Program) (Nunavut Housing Corporation)