Overview
The Home Accessibility Tax Credit (HATC) provides a 15% non-refundable federal tax credit on up to $20,000 of eligible home renovation costs per year — a maximum annual federal credit of $3,000. It is designed for Canadians aged 65+ or those eligible for the Disability Tax Credit (DTC), and crucially, family members who support them can also claim the credit even if they don’t own the home where the work is done.
Who Can Claim
You can claim the HATC if you are:
- 65 or older at the end of the tax year, OR
- Eligible for the Disability Tax Credit (DTC)
Family members (spouse, common-law partner, child, grandchild, parent, grandparent, sibling, aunt/uncle, niece/nephew) can claim on behalf of an eligible person if the eligible person lives in the home — even if the family member is neither 65 nor DTC-eligible.
Eligible Renovations
Work must be permanent, integral to the home, and improve mobility, safety, or accessibility. Examples:
| Category | Examples |
|---|---|
| Mobility | Wheelchair ramps, wider doorways, handrails, stairlifts, elevator/lift installation |
| Bathroom safety | Grab bars, walk-in shower or tub, roll-under vanity, non-slip flooring |
| Kitchen | Lower countertops, pull-out shelving, lever-style fixtures |
| Lighting and accessibility | Motion-activated lighting, automatic door openers |
| General safety | Non-slip flooring throughout, removal of threshold lips |
Not eligible: Routine maintenance, general upgrades (new kitchen countertops for aesthetics), appliances, or work not connected to accessibility or mobility.
How to Claim
- Ensure the work is done by a licensed contractor — DIY labour does not qualify for the credit (though materials you purchase may, in some circumstances)
- Keep all receipts, invoices, and contracts with the contractor’s name and address
- Claim on Line 31285 of your T1 tax return
- No pre-approval is required — claim at tax time
What Most People Don’t Know
- The $20,000 annual limit is generous. Most people assume the cap is much lower. A $20,000 renovation generates a $3,000 federal credit — plus many provinces have their own accessibility credits stacked on top (e.g., BC Seniors’ Home Renovation Tax Credit).
- Family members can claim it even without owning the home. A daughter who pays for grab bars in her mother’s rented apartment can claim the HATC, provided her mother is 65+ or DTC-eligible and lives there.
- It can be combined with the Medical Expense Tax Credit. Some qualifying renovations (e.g., a wheelchair ramp prescribed by a medical practitioner) can be claimed under both the HATC and the METC — double-dipping is permitted. Check current CRA guidance as stacking rules have evolved.
- It was significantly expanded in 2022. The eligible expense limit was raised from $10,000 to $20,000 starting in 2022, doubling the maximum credit. Many Canadians are unaware of the higher limit.
Legal Basis
- Income Tax Act (Canada), Section 118.041 — Home Accessibility Tax Credit.
- Line 31285 of the T1 return — Home Accessibility Expenses.
Frequently Asked Questions
Can a family member claim the HATC for renovations done to a home they don’t own?
Yes. A qualifying family member — such as an adult child paying for renovations at a parent’s home — can claim the HATC even if they don’t own the home, provided the eligible person (age 65+ or DTC-eligible) lives in that home. The family member must have paid the expense.
Does the renovation need to be done by a licensed contractor, or can I do it myself?
Labour you perform yourself does not qualify as an eligible expense. However, materials, building permits, equipment rentals, and professional fees (such as an architect or engineer) you pay out-of-pocket for a DIY project may qualify for the credit, while the value of your own time cannot be claimed.
Can I claim both the Home Accessibility Tax Credit and the Medical Expense Tax Credit on the same renovation?
For the 2025 tax year and earlier, you could claim the same expense under both credits. Starting in the 2026 tax year, this double-claiming is no longer permitted — you must choose one credit or the other for each expense. Plan accordingly if you are completing renovations that straddle this change.
Is the $20,000 annual limit per person or per household?
The $20,000 annual limit applies per eligible dwelling, not per person. Multiple qualifying individuals living in the same home share one $20,000 annual cap. However, a qualifying individual who has two eligible dwellings can claim up to $20,000 per dwelling.
Do I need CRA pre-approval before starting the renovation to claim the credit?
No pre-approval is required. You claim the credit at tax time on Line 31285 of your T1 return. Simply keep all invoices and receipts with the contractor’s name, address, and a description of the work performed, and ensure the renovation is permanent and integral to the home.