Home Accessibility Tax Credit Canada 2026

The home accessibility tax credit (HATC) is a federal non-refundable credit for renovations that make a home safer or easier to get around for a senior or a person eligible for the Disability Tax Credit. This page covers who qualifies, which renovations and costs count, the annual expense limit and how to claim it. It is one of the disability and caregiving credits in our deductions and credits directory.

Home Accessibility Tax Credit Overview

Feature	Details
Maximum expenses	$20,000 per year
Credit rate	14% (2026, the lowest federal tax rate)
Maximum credit	$2,800
Type	Non-refundable
Claim frequency	Annual

How the 14% rate turns an expense into a tax reduction, and why the credit can’t create a refund on its own, is explained in tax deductions vs tax credits.

Who Qualifies

Qualifying Individuals

Category	Requirements
Seniors	Age 65 or older by end of tax year
Persons with disabilities	Eligible for Disability Tax Credit (DTC)
Individuals with impairment	Valid T2201 (DTC certificate)

Who Can Claim

Claimant	Relationship
Qualifying individual	Themselves
Spouse/common-law partner	Of qualifying individual
Supporting family member	Child, grandchild, parent, etc.
Other supporting relative	Must support and live with individual

Supporting Person Rules

Requirement	Details
Ordinarily resided	Lived with qualifying individual at some point in the year
Support	Provided support to qualifying individual
Relationship	Family member, grandparent, or aunt/uncle

A family member who supports a qualifying individual may also be able to claim the Canada Caregiver Credit for that person.

Age at Year End

Birth Date	Tax Year	Qualifies (age 65+)?
Jan 2, 1961	2026	✅ (turns 65 in 2026)
Jan 1, 1962	2026	❌ (only 64)

You must be 65 or turn 65 in the tax year.

Eligible Expenses

What Qualifies

Category	Examples
Mobility	Ramps, stairlifts, handrails
Bathroom	Walk-in tubs, grab bars, raised toilets
Accessibility	Widened doorways, lower counters
Safety	Non-slip flooring, better lighting
Technology	Automatic door openers, voice controls
Structural	Elevator installation

Specific Eligible Items

Item	Qualifies
Wheelchair ramp	✅
Stairlift/elevator	✅
Walk-in bathtub	✅
Roll-in shower	✅
Grab bars	✅
Lowered counters	✅
Widened doorways	✅
Non-slip flooring	✅
Hands-free faucets	✅
Motion-sensor lighting	✅
Lower light switches	✅
Electric door openers	✅

What Doesn’t Qualify

Item	Qualifies
General renovations	❌
Appliances	❌
Furniture	❌
Landscaping (unless accessibility)	❌
Maintenance/repairs	❌
Security systems	❌
Hot tubs	❌

The “But For” Test

An expense qualifies if:

It would not have been incurred “but for” the accessibility need
It helps the qualifying individual be safe, functional, or mobile

Example	Qualifies?	Reasoning
Ramp to front door	✅	Specifically for accessibility
New deck	❌	Would be done anyway
Walk-in tub	✅	Specifically for accessibility
Regular bathtub	❌	Not accessibility-specific

What Costs Are Included

Cost Type	Included
Materials	✅
Labour	✅
Permits	✅
Professional fees	✅
Equipment rental	✅
Design services	✅

Cost Type	Not Included
Financing costs	❌
Ongoing maintenance	❌
Tools (if you keep them)	❌
Your own labour	❌

Renters, Second Homes and Multi-Year Projects

Situation	Qualifies?
Renter making improvements	✅ (with landlord permission)
Own the property	✅
Cottage/second home	✅ (if qualifying person uses it)

Scenario	Approach
Multi-year project	Claim as expenses are paid
Different renovations	Each year up to $20,000
Same qualifying person	Annual limit resets

Expense Limits

Annual Limits

Component	Amount
Maximum eligible expenses	$20,000
Credit rate	14% (2026)
Maximum tax credit	$2,800

Per-Property Limits

Situation	Limit
Per qualifying individual	$20,000
Multiple individuals, same home	$20,000 each
Couple (both 65+)	$40,000 total

Example: Couple Both Over 65

Person	Expenses	Credit
Spouse A (65+)	$15,000	$2,100
Spouse B (65+)	$10,000	$1,400
Total	$25,000	$3,500

How to Calculate

Step	Calculation
1. Total eligible expenses	Add all qualifying costs
2. Cap at $20,000	Use lesser of actual or $20,000
3. Multiply by 14% (2026)	Credit amount

Example

Item	Cost
Stairlift	$5,000
Walk-in bathtub	$8,000
Grab bars throughout	$1,500
Widened doorways	$3,500
Total	$18,000
Credit (14%)	$2,520

How to Claim

On Your Tax Return

Form	Line
Schedule 1	Line 31285
Supporting documents	Keep receipts

Documentation Needed

Document	Purpose
Receipts	Prove expenses
Contractor invoices	Detailed costs
Proof of payment	Credit card, cheque
T2201 (if DTC)	Proves disability
Proof of age	If claiming as senior

What Receipts Should Show

Information	Required
Vendor name	✅
Description of work	✅
Date	✅
Amount paid	✅
GST/HST number	Helpful

HATC and the Medical Expense Tax Credit

The same expense can’t be claimed under both the HATC and the medical expense tax credit, though different expenses can go on each. The medical expense credit can be the better fit when income is low (its threshold then drops), when medical costs already exceed the threshold, or for costs beyond the HATC’s $20,000 limit.

Provincial Programs

Province	Additional Credits
Ontario	None currently: the temporary Seniors’ Home Safety Tax Credit expired after the 2022 tax year
BC	Home Renovation Tax Credit for Seniors and Persons with Disabilities (still active)
Other	Check provincially; most provinces do not have a dedicated accessibility renovation credit

BC Home Renovation Tax Credit for Seniors and Persons with Disabilities

Feature	Details
Provincial credit	Yes (in addition to federal), available since 2012 for seniors, extended to persons with disabilities in 2016
Max expenses	$10,000
Credit rate	10%
Max credit	$1,000
Who qualifies	BC residents who are seniors (65+) or eligible for the DTC, or a family member living with them

Combined Example (BC)

Credit	Expenses Applied	Credit
Federal HATC	$20,000	$2,800
BC renovation credit	$10,000	$1,000
Total		$3,800

Ontario: No Dedicated Accessibility Renovation Credit

Ontario’s temporary Seniors’ Home Safety Tax Credit (25% of up to $10,000 in eligible expenses) applied only to the 2021 and 2022 tax years and has expired. Ontario residents claiming home accessibility renovations today get the federal HATC only, with no separate provincial top-up for renovations. (Ontario’s current Seniors Care at Home Tax Credit is a different, refundable credit for medical and care-related expenses, not renovations.) Ontario’s other provincial credits are summarised in provincial tax credits by province.