Home Accessibility Tax Credit in Ontario: Eligible Renovations and How to Claim

Making a home safe and accessible for a senior parent or a family member with a disability is expensive. Ramps, grab bars, widened doorways, and stairlifts can add up quickly — and the tax rules around these costs are not always obvious.

The Home Accessibility Tax Credit (HATC) is a federal non-refundable tax credit designed to offset some of those costs. If you or someone you support qualifies, understanding which renovations count, how the annual spending cap works, and how the credit interacts with other tax relief can meaningfully reduce your tax bill.

This article explains the HATC in plain language. Because credit rates and spending limits can change, treat any dollar figures or percentages mentioned here as a starting point — always verify the current amounts with the CRA or an accountant before filing.

Who Qualifies for the HATC?

The credit is built around two categories of people.

Eligible Individuals

An eligible individual is someone who is either:

• 65 years of age or older at the end of the tax year, or
• Eligible for the Disability Tax Credit (DTC) — that is, they have a certificate (Form T2201) approved by the CRA confirming a severe and prolonged impairment in physical or mental functions.

Age and DTC eligibility are each independent routes. A 55-year-old with an approved DTC certificate qualifies just as fully as a 70-year-old without one.

Supporting Persons

You do not have to be the eligible individual yourself to claim the HATC. A supporting person — such as a spouse, common-law partner, or another individual who claims the eligible individual as a dependent on their return — may claim the credit instead.

This matters practically: an adult child who pays for accessibility renovations at an aging parent's home may be able to claim the credit, provided the parent is the eligible individual and the dwelling qualifies.

Eligible Dwellings

The renovated property must be a housing unit in Canada that is the ordinary place of residence of the eligible individual during the year. It can be owned or rented. A home that is primarily used as a rental property does not count, but a property with a self-contained unit used as the eligible individual's principal residence may qualify for the portion of costs attributable to that unit.

What Renovations Qualify? A Step-by-Step Framework

Before spending, run each planned project through these three questions.

Step 1 — Does it improve access or mobility? Eligible renovations must allow the eligible individual to gain access to, or to be mobile or functional within, the home. The purpose must be accessibility, not aesthetics.

Step 2 — Is it a permanent structural improvement? The work must be of an enduring nature and integral to the dwelling. It cannot be a portable or moveable item that you could pack up and take with you.

Step 3 — Is it new work (not routine maintenance)? Replacing a rotted deck board for general upkeep is maintenance. Installing a wider, slip-resistant ramp where there was no ramp before is an eligible renovation.

Common Eligible Renovations

• Grab bars and handrails in bathrooms, hallways, and stairwells
• Wheelchair or scooter ramps (permanent, fixed to the structure)
• Walk-in tubs or roll-in showers with barrier-free entry
• Widened doorways and hallways to accommodate mobility devices
• Stairlifts and elevator platforms
• Non-slip flooring installed to reduce fall risk
• Lowered countertops and repositioned electrical outlets to improve access for someone using a wheelchair
• Door handle, faucet, and fixture modifications that improve usability for people with limited grip strength
• Motion-sensor or hands-free lighting tied to accessibility needs

Non-Qualifying Costs

Not everything related to home improvement counts:

• Routine maintenance and repairs (painting, furnace servicing, cleaning)
• Esthetic upgrades that do not directly improve access (new kitchen cabinets at standard height, decorative tile)
• Moveable or portable equipment (bath seats, portable ramps you do not fix to the structure, handheld shower heads sold separately)
• Work done primarily to increase property value rather than to improve accessibility
• Costs for a property that is not the eligible individual's principal residence

The Annual Spending Cap and Credit Calculation

The HATC applies to eligible expenditures up to an annual dollar limit set by Parliament. As of writing, that cap sits at a five-figure amount — verify the current figure with the CRA or a tax professional before filing, as it is indexed and subject to legislative change.

The credit itself is non-refundable, calculated as a percentage of your qualifying expenditures (up to the cap). A non-refundable credit reduces the federal tax you owe; if your tax otherwise owing is less than the credit, the unused portion is lost — it does not generate a refund. Provincial tax is separate and Ontario does not currently have a direct HATC provincial equivalent, so the credit reduces federal tax only.

Practical Tip: Stagger Large Projects Across Tax Years

If a major renovation — say, a full bathroom conversion — will exceed the annual spending cap in a single calendar year, consider whether any phases of the work can reasonably be scheduled in January of the following year. Each tax year has its own cap, so splitting an eligible project across two years can allow you to claim the maximum credit twice rather than capping out once.

Interaction with the Medical Expense Tax Credit (METC)

Some accessibility renovations also qualify as medical expenses under the Income Tax Act — for example, certain modifications that a medical practitioner certifies are necessary for a person with a severe mobility impairment.

The key rules:

• You cannot claim the same dollar of expense under both the HATC and the METC. That would be double-claiming and is not permitted.
• You can split eligible costs: claim part of an expense under the HATC and, if a different portion independently qualifies as a medical expense, claim that portion under the METC.
• Running both credits in the same year — on separate qualifying amounts — is allowed and can reduce your overall tax more than either credit would alone.

A tax professional can help identify which expenses qualify for which credit and how to allocate them for maximum benefit.

Interaction with the Multigenerational Home Renovation Tax Credit (MHRTC)

If you are adding a secondary suite to your home so that an eligible senior or adult with a disability can live with a qualifying relative, the Multigenerational Home Renovation Tax Credit is a separate, refundable federal credit worth considering. The MHRTC and the HATC can sometimes apply to the same renovation project, though the same expense cannot be claimed under both credits. If the secondary suite work also includes specific accessibility features, a tax professional can advise on how to allocate costs between the two programs.

Documentation: What to Keep

The CRA does not require receipts to be filed with your return, but you must be able to produce them if asked. Keep:

• Contractor invoices showing the scope of work, the address of the property, and a clear description of what was done
• Proof of payment (bank statements, cancelled cheques, credit card records)
• Building permits where the municipality requires them — a permit also helps establish that the work was structural and permanent
• DTC certificate (Form T2201) if the eligible individual's eligibility is based on disability, not age
• Any medical certification required if you are also claiming METC for the same project

Store these records for at least six years from the date of the return to which they relate.

Frequently asked questions