How to Claim the Home Accessibility Tax Credit for Eligible Renovations in Canada

How much can you claim for the Home Accessibility Tax Credit?

For the 2025 tax year, a qualifying individual can claim up to $20,000 per year in eligible home accessibility expenses. The claim is made on line 31285 of the federal income tax return.

The HATC is a non-refundable federal tax credit. For 2025, the lowest federal personal income tax rate, which applies to most non-refundable credits, is 14.5%. A $20,000 eligible expense claim can therefore represent up to $2,900 of federal tax reduction, subject to the taxpayer's overall federal tax calculation.

The credit does not operate like a renovation grant. You pay the qualifying renovation costs and then claim the eligible amount on your tax return.

Who is a qualifying individual for the HATC?

The CRA defines a qualifying individual as a person who meets either of these conditions:

• the person is 65 years of age or older at the end of the tax year;
• the person is eligible for the Disability Tax Credit at any time during the tax year.

You do not have to be both a senior and eligible for the DTC. Meeting either condition is sufficient for the qualifying-individual test.

Can a family member claim renovation expenses for a senior or person with a disability?

Yes, in qualifying circumstances. The HATC can be claimed by the qualifying individual or by an eligible individual for that qualifying individual.

The CRA's eligible-individual definition can include a spouse or common-law partner and certain parents, grandparents, children, grandchildren, siblings, aunts, uncles, nieces and nephews when the applicable dependency, caregiver-credit or disability-amount conditions are met.

Because eligibility for more distant relatives depends on the specific tax relationship and support rules, confirm that you satisfy the CRA definition before claiming expenses paid for another person.

What is an eligible dwelling?

An eligible dwelling is a housing unit located in Canada that meets the CRA ownership and occupancy rules.

A dwelling can qualify when it is owned, jointly or otherwise, by the qualifying individual and is ordinarily inhabited or expected to be ordinarily inhabited during the year by that person.

A dwelling owned by an eligible individual can also qualify when the eligible individual and qualifying individual ordinarily inhabit or are expected to ordinarily inhabit it and the CRA's additional conditions are satisfied.

A qualifying interest in a co-operative housing corporation may also be treated as an eligible dwelling where the share was acquired solely to obtain the right to inhabit the corporation's housing unit.

Can a qualifying individual have more than one eligible dwelling in a year?

Yes. A qualifying individual can have only one eligible dwelling at any particular time but may have more than one during a year, for example after moving.

The CRA states that when a qualifying individual has more than one eligible dwelling during the year, the total eligible expenses across those dwellings cannot exceed $20,000.

What renovations qualify for the Home Accessibility Tax Credit?

A qualifying renovation must be a renovation or alteration that is enduring in nature and integral to the eligible dwelling, including qualifying work involving land forming part of the dwelling.

The renovation must meet at least one of these purposes:

• allow the qualifying individual to gain access to the dwelling;
• allow the qualifying individual to be more mobile within the dwelling;
• allow the qualifying individual to function within the dwelling;
• reduce the risk of harm to the qualifying individual inside the dwelling;
• reduce the risk of harm when the qualifying individual accesses the dwelling.

An item that does not become a permanent part of the home will generally not qualify merely because it is useful to a senior or person with a disability.

Examples of renovation costs that may qualify

Whether a particular cost qualifies depends on the renovation and its purpose, but the CRA permits reasonable expenses directly attributable to a qualifying renovation.

If you perform the renovation yourself, potentially eligible costs include:

• building materials;
• fixtures;
• equipment rentals;
• building plans;
• permits.

Professional work performed by contractors such as electricians, plumbers, carpenters and architects can generally qualify when it is directly attributable to an eligible renovation and the other HATC conditions are met.

What expenses cannot be claimed?

The CRA specifically excludes several types of expenses from the HATC, including:

• amounts paid to acquire property that can be used independently of the qualifying renovation;
• annual, recurring or routine repairs and maintenance;
• household appliances;
• electronic home-entertainment devices;
• housekeeping services;
• security monitoring;
• gardening and outdoor maintenance services;
• financing costs for the renovation;
• renovation costs incurred mainly to increase or maintain the value of the dwelling.

Can you claim your own labour?

No. If you complete the work yourself, you can potentially claim qualifying materials, fixtures, equipment rentals, plans and permits, but you cannot claim the value of your own labour or your own tools.

Can you pay a family member to do the renovation?

Expenses for goods or services provided by a person related to the qualifying individual or eligible individual are generally not eligible.

There is an exception where the related person is registered for GST/HST under the Excise Tax Act and all other conditions for the HATC are satisfied.

Can contractor costs qualify?

Yes. Paid work performed by professionals such as electricians, plumbers, carpenters and architects generally qualifies when the services are directly attributable to a qualifying renovation.

Keep detailed invoices that identify the contractor, the work performed, the property where it was performed and the amount charged.

Can condominium accessibility renovations qualify?

Yes. For condominium and co-operative housing corporations, your share of eligible expenses for qualifying renovations to common areas can qualify for the HATC.

The normal eligibility, purpose and annual-limit rules still apply.

What if part of the home is rented or used for business?

If part of an eligible dwelling is used to earn rental or business income, only the qualifying expense relating to the personal-use portion can be claimed.

For renovations to common areas or renovations benefiting the entire housing unit, such as certain ramps or handrails, the cost must be divided between personal use and income-earning use according to the CRA rules.

Do government grants reduce the HATC claim?

The CRA states that the Home Accessibility Tax Credit is not reduced by government assistance, including grants, forgivable loans or tax credits from federal, provincial or territorial governments.

Reasonable rebates or incentives offered by a vendor or manufacturer also generally do not reduce eligible expenses.

Can you claim the same renovation as a medical expense in 2025?

Yes, for the 2025 tax year, if the expense independently qualifies under both sets of rules. The CRA's current guidance for line 31285 states that an eligible expense that also qualifies as a medical expense can be claimed as both a medical expense and a home accessibility expense.

This means that someone filing a 2025 return in 2026 may still be able to use the same eligible 2025 expense for the HATC and the Medical Expense Tax Credit when all requirements for both credits are satisfied.

What changes for medical expenses incurred in 2026?

The rules change for the 2026 and subsequent taxation years.

Budget 2025 proposed ending the ability to use the same expense for both credits, and the change was enacted through Bill C-15, the Budget 2025 Implementation Act, No. 1. The amendment comes into force on January 1, 2026.

Under the amended rule, an expense that is included in a Medical Expense Tax Credit claim cannot also be a qualifying expenditure for the HATC.

Therefore:

• for eligible 2025 expenses, the previous double-claim rule can still apply when all requirements are met;
• for expenses subject to the 2026 and later rules, the same expense cannot be claimed under both the HATC and the Medical Expense Tax Credit.

If a 2026 renovation expense qualifies under both regimes, compare the two credits before deciding where to claim it.

Can the same expense be claimed for the Multigenerational Home Renovation Tax Credit?

No. An expense included in a Multigenerational Home Renovation Tax Credit claim cannot also be claimed as a Home Accessibility Tax Credit expense.

The MHRTC is a separate credit with different eligibility rules, including the creation of a qualifying self-contained secondary unit.

How is the $20,000 annual limit applied?

A qualifying individual can claim up to $20,000 of eligible expenses per year.

If there is more than one qualifying individual for an eligible dwelling, the total eligible expenses claimed for the dwelling cannot exceed $20,000.

The claim may be divided between the qualifying individual and eligible individuals making a claim for that person. If the claimants cannot agree on the allocation, the CRA can determine the amounts.

Example of splitting a claim

If a qualifying senior and an eligible family member each paid part of an accessibility renovation, the eligible expenses may be divided between their returns. Their combined eligible-expense claims must remain within the applicable $20,000 limit.

Which tax return line do you use?

For 2025, calculate home accessibility expenses using the chart for line 31285 on the Federal Worksheet.

Enter the resulting eligible-expense amount on line 31285 of your federal income tax and benefit return.

There is no separate application form submitted to the CRA before the renovation and no separate HATC approval process.

Can you claim the Home Accessibility Tax Credit online?

Yes. Because the HATC is part of your individual income tax return, you can claim it when preparing and filing your tax return electronically if you are eligible for an electronic CRA filing method.

Tax software will generally ask for home accessibility expenses and transfer the calculated amount to the appropriate federal tax line.

What documents should you keep?

Do not send supporting documents when you initially file the tax return. The CRA instructs taxpayers to keep the documents in case they are requested later.

Acceptable documentation should clearly support the type and quantity of goods or services purchased. Depending on the transaction, keep records showing:

• the vendor or contractor's identity and business address;
• the GST/HST registration number, if applicable;
• a description of the goods purchased;
• the date the goods were purchased;
• delivery dates and delivery slips where applicable;
• a description of the work or services performed;
• the address where the work was completed;
• the amount invoiced;
• proof of payment.

Agreements, invoices and receipts should be retained with your tax records.

How long does a Home Accessibility Tax Credit claim take?

The HATC does not have a separate processing period. The CRA reviews the claim as part of your personal income tax return.

For 2026-2027, the CRA's service standard for an on-time digital T1 return is to issue the notice of assessment within 2 weeks of receiving the return.

For an on-time paper T1 return, the service standard is 12 weeks.

These are service standards, not guaranteed completion times. Returns involving additional information requests, reviews or other excluded circumstances can take longer.

Does the CRA charge a fee to claim the HATC?

No separate CRA application fee is charged for claiming line 31285.

You remain responsible for the renovation costs and any contractor, permit, professional or financing expenses. Some of those costs may qualify for the credit and others may not.

Common reasons a Home Accessibility Tax Credit claim may be denied

• The person benefiting from the renovation is neither age 65 or older nor eligible for the Disability Tax Credit.
• The claimant does not meet the qualifying-individual or eligible-individual rules.
• The property does not meet the eligible-dwelling rules.
• The renovation is temporary rather than enduring and integral to the dwelling.
• The renovation is primarily intended to increase or maintain the property's value rather than improve accessibility, functionality or safety.
• The claimed cost is for routine maintenance, an appliance, financing or another specifically excluded expense.
• The claimant includes the value of their own labour or tools.
• A related person performs the work without meeting the GST/HST registration condition.
• The expenses are not adequately supported by records.
• The total claims exceed the applicable $20,000 annual limit.
• A 2026 or later expense is also claimed under the Medical Expense Tax Credit contrary to the amended rules.

Home Accessibility Tax Credit checklist

• Confirm the person is 65 or older or eligible for the Disability Tax Credit.
• Confirm that you are allowed to claim expenses for that person.
• Confirm the dwelling is located in Canada and satisfies the ownership and occupancy requirements.
• Make sure the renovation is enduring and integral to the dwelling.
• Confirm that its purpose is accessibility, mobility, functionality or reduction of injury risk.
• Use only expenses for qualifying work performed and goods acquired during the tax year.
• Exclude routine repairs, appliances, financing costs and other non-qualifying items.
• Do not claim your own labour or tools.
• Keep detailed invoices, receipts and proof of payment.
• Coordinate claims with other eligible family members.
• Keep total eligible expenses within the $20,000 annual limit.
• For 2025, complete the Federal Worksheet and line 31285.
• For 2026 and later expenses, do not use the same expense for both the HATC and Medical Expense Tax Credit.