Accessible Home Hub
CANADA · TAX & FUNDING PLANNING
Home Accessibility Tax Credit in Canada
Canada’s Home Accessibility Tax Credit (HATC) is a non-refundable federal credit for qualifying home renovations. Up to CA$20,000 of eligible expenses can enter the annual calculation, subject to shared limits. This is an expense cap, not a CA$20,000 payment.
CRA’s filing guidance is labelled tax year 2025. The 2026 medical-expense change is explained separately below. Outside Canada? Find your country’s support routes.
Who can claim the HATC?
The qualifying person is either 65 or older at year-end, or eligible for the disability tax credit at some point in the year. A spouse, partner or certain relatives may claim only if CRA’s eligible-individual conditions are met; paying the bill alone is not enough.
The home must be in Canada and satisfy ownership and occupancy conditions. Before assuming alterations to a rented home qualify, check CRA’s qualifying-person, claimant and dwelling tests.
How much can you claim?
The CA$20,000 annual expense limit is shared across a qualifying person’s claims. If a dwelling has several qualifying residents, the combined dwelling limit is also CA$20,000. Splitting a claim does not create another allowance. Income Tax Act section 118.041(5) sets these limits.
Non-refundable credits reduce income tax otherwise payable. Do not use the expense cap as money available to pay a contractor upfront. CRA’s disability-related tax guide explains the distinction.
What renovation expenses can qualify?
The work must be lasting and integral to the home, helping the qualifying person access or function in it, or reducing their risk of harm. Routine maintenance, appliances, financing costs and work mainly to maintain or increase property value are excluded. See the qualifying-renovation and expenditure definitions in section 118.041(1).
For DIY work, qualifying materials, fixtures, equipment rentals, plans and permits may count; your own labour and tools do not. Related-person work has additional GST/HST conditions. Read CRA’s expense rules before agreeing the scope.
For a ramp or curbless shower quote, describe the access problem and the permanent work proposed. A product’s “accessible” label does not establish tax eligibility for every line of the project.
2025 and 2026: medical-expense claims differ
2025 HATC claims
CRA’s Medical Expenses 2025 guide permits the same expense under the HATC and medical expense tax credit if it meets both sets of conditions.
2026 HATC claims
The same expense cannot also be included in a medical-expense credit claim by any taxpayer for any year. Section 42 of the enacted Budget 2025 Implementation Act, No. 1 makes this change effective 1 January 2026.
Keep an expense-by-expense record of who claims what and for which year. Use the return and guidance for that year; do not apply the 2025 example above to a 2026 return.
How to claim and what records to keep
- Confirm the tax year and eligibility. Match the work and purchases to the relevant year, and agree any shared claim.
- Use the official worksheet. For 2025, complete the chart for line 31285 in the Federal Worksheet, then enter its result on line 31285 of the return.
- Keep the evidence. Retain contracts, itemised invoices, supplier identity/GST-HST details where applicable, work and purchase dates, the project address and proof of payment. CRA says to keep supporting documents rather than send them with the return.
Record grants, reimbursements and other credits separately so their treatment can be checked. Use the quote-comparison worksheet to distinguish the full project cost from the lines you are asking about for tax purposes.
Home Accessibility Tax Credit in Ontario: which credit applies?
Qualifying Ontario residents can claim the federal Home Accessibility Tax Credit. The qualifying person, claimant, home and work must meet the same federal conditions explained above. An Ontario address does not create a second HATC allowance. CRA lists the HATC as federal line 31285, with no provincial or territorial equivalent on that page.
When searching for an “Ontario home accessibility tax credit”, check the exact programme name and tax year. Several similarly named provincial credits have different purposes or have ended.
| Credit | Status and scope | What to check |
|---|---|---|
| Federal Home Accessibility Tax Credit | A non-refundable federal credit, including for eligible Ontario residents. The CRA filing page reviewed is labelled 2025. | The eligibility tests, shared expense limits, claim records and the rules for the actual tax year. |
| Ontario Seniors' Home Safety Tax Credit | The temporary provincial credit is unavailable for 2023 and later tax years. | CRA's archived 2023 Ontario guide records its closure. An old article is not evidence that current work qualifies. |
| Ontario Healthy Homes Renovation Tax Credit | Discontinued for 2017 and later tax years. | CRA's archived 2017 Ontario guide explains the change. Keep historical claims separate from new renovation spending. |
| Ontario Seniors Care at Home Tax Credit | A separate refundable provincial credit based on eligible medical expenses and its own age, income and filing conditions. | Use the Ontario tax guide for the filing year; this is not a general home-renovation allowance. |
Check the Seniors Care at Home rules separately
For a 2025 return, CRA's standard conditions include the claimant or spouse/partner being 70 or older at year-end, Ontario residence at year-end, an amount claimed at line 58769 of Form ON428 and family net income below CA$65,000. The guide includes special rules for deceased people and bankruptcy. The calculation is at line 63095 of Form ON479.
A renovation's eligibility for the federal HATC does not by itself establish a qualifying medical expense or entitlement to this provincial credit. For 2026 HATC expenses, also review the changed federal medical-expense overlap rule. Check the treatment of each expense and the applicable return-year instructions before combining claims.
Keep an itemised quote and payment record, with the work date, access purpose, claimant and any grants or reimbursements identified. Tax relief is separate from money available to pay an installer before work.
Provincial and territorial tax checks
The federal HATC does not decide eligibility for a provincial or territorial credit. CRA’s tax-packages directory lets you select the filing year and place of residence to find the relevant guides, returns and schedules.
For any local credit, record the qualifying person, permitted work, claim limit, refundable or non-refundable status, and how shared expenses or other payments are treated. Check whether it can be combined with the federal claim for that year before adding headline allowances to a project budget.
Other Canadian support and planning
Provincial, territorial and community help
Ask the relevant housing or disability service about current programmes, income criteria, tenancy rules and whether approval is needed before work. A programme with a similar name in another province may have different conditions.
If you encounter RRAP
Do not treat the name Residential Rehabilitation Assistance Program as proof of a Canada-wide grant available to every household. Ask the administering housing authority whether there is an active programme for your community, location and tenure. Confirm the actual application route before making financial plans.
Prepare for the first conversation
Record the task that is difficult, who lives in the home, whether you own or rent, and which rooms are involved. Ask whether an assessment, written approval or approved contractor is needed before purchasing equipment or starting work.
Keep dated quotes, decisions and receipts. Ask which costs are covered, what you must contribute, and what happens if work uncovers additional problems.
Distinguish insurance benefits from tax credits
FCAC explains health cover and critical-illness cash benefits, which have different conditions. Ask which benefit you hold and whether the actual proposed costs qualify. An Ontario injury-claim example and provincial support routes are covered in our insurance guide.
Read the Canadian insurance and compensation notes and use the before-work checklist. Insurance section reviewed 21 October 2026.
Official sources & tax-year scope
- CRA home accessibility expenses: 2025 filing guidance
- CRA Disability-Related Information 2025
- CRA Medical Expenses 2025
- CRA Federal Worksheet: select the relevant year
- CRA federal, provincial and territorial tax packages
- CRA Ontario tax information: 2025 filing guide
- CRA archived Ontario 2023 guide: Seniors' Home Safety credit closure
- CRA archived Ontario 2017 guide: Healthy Homes Renovation credit closure
- CRA top-up tax credit: 2025 rate context
- Income Tax Act section 118.041
- Budget 2025 Implementation Act, No. 1, section 42
HATC sources checked 22 October 2026. The CRA filing pages reviewed cover 2025; the 2026 overlap rule is verified against enacted legislation, assented to 26 March 2026. This guide explains planning questions, not an individual tax determination. Confirm the return-year instructions and your circumstances with CRA or your tax adviser.
Use these guides with your country notes
These planning articles apply worldwide. Confirm funding, permissions and requirements through the official resources for your location.
Room-by-room aging-in-place checklist
Identify tasks, space constraints and questions for an assessment.
Read guide →Curbless shower cost planning
Compare installation scope, preparation and local quotations.
Read guide →Straight vs curved stairlifts
Plan rail routes, operating space, support and aftercare.
Read guide →Swing-clear hinge compatibility
Check the doorway and proposed hardware before ordering.
Read guide →Funding and contractor checks
Clarify permissions, funding approval and professional responsibilities.
Read guide →Compare adaptation quotes
Compare complete scopes, exclusions and ongoing support.
Read guide →Turn this guide into a plan
Choose the next step that fits your project. These tools help prepare a discussion; they do not replace an individual assessment.
Frequently asked questions
Is the CA$20,000 Home Accessibility Tax Credit limit a cash refund?
No. It limits the eligible expenses used in the annual calculation. The HATC is non-refundable and reduces tax otherwise payable; it does not provide CA$20,000 to pay for work upfront.
Does every bathroom renovation qualify for the HATC?
No. The qualifying person, claimant, dwelling and work must meet the rules. A lasting accessibility or safety renovation is different from routine repairs or improvements mainly intended to increase property value.
Can I claim the HATC and medical expense tax credit for the same expense?
For 2025, CRA permits both when the expense satisfies both sets of rules. For 2026 HATC claims, enacted legislation excludes an expense included in a medical-expense credit claim by any taxpayer for any year. Check the relevant tax-year instructions.
Can I claim the Home Accessibility Tax Credit in Ontario?
Qualifying Ontario residents can claim the federal HATC when the person, claimant, dwelling and renovation meet its rules. It is a non-refundable federal credit, not an automatic additional Ontario payment. Check the limits, records and instructions for the year of the claim.
Are Ontario's former home-renovation tax credits still available?
CRA says the Ontario Seniors' Home Safety Tax Credit is unavailable for 2023 and later tax years. The Ontario Healthy Homes Renovation Tax Credit was discontinued for 2017 and later years. These provincial closures do not end the separate federal HATC.
Is Ontario's Seniors Care at Home Tax Credit the same as the HATC?
No. Seniors Care at Home is a separate refundable provincial medical-expense credit with its own age, income and filing conditions. The HATC is a non-refundable federal credit for qualifying accessibility renovations. A project qualifying for one does not establish entitlement to the other.