If you or a family member who lives with you has a disability or is 65 years of age or older, you may be eligible for the federal Home Accessibility Tax Credit (HATC) on qualifying renovation expenses. This credit can provide meaningful financial relief for Ontario homeowners making their homes safer and more accessible.

💡 Important Note: This is general information only. Tax situations vary — consult a qualified tax professional for advice specific to your circumstances. Tax rules can change; verify current limits with the Canada Revenue Agency (CRA).

What Is the Home Accessibility Tax Credit?

The HATC is a federal non-refundable tax credit available to eligible individuals who make qualifying home accessibility renovations. The credit applies to renovation expenses incurred to make a home safer and more accessible for a qualifying individual.

Who Is Eligible?

You can claim the HATC if the renovation is for a home that is the principal residence of:

  • An eligible individual (someone who qualifies for the disability tax credit), OR
  • A person who is 65 years of age or older at the end of the tax year

You can claim the credit if you are the qualifying individual, or if you are an eligible caregiver for the qualifying individual — including spouses, common-law partners, and other specific family relationships.

What Renovations Qualify?

Qualifying renovations must be made to make the home more accessible or safer for the eligible individual. Examples include:

  • Grab bars and handrails in bathrooms and hallways
  • Wheelchair ramps and modifications to doorways for wheelchair access
  • Walk-in bathtubs and roll-in showers
  • Stair lifts and elevators
  • Non-slip flooring
  • Widening of doors and hallways for mobility equipment
  • Moving electrical outlets and switches to accessible heights
  • Smart home modifications for individuals with disabilities
  • Lowering kitchen countertops and cabinets for wheelchair access

The renovation must be permanent (not easily removable, like a portable shower seat) and must be for the purpose of enabling the qualifying individual to gain access to or be mobile within the home, or to reduce their risk of harm within the home.

What Doesn't Qualify?

  • Routine maintenance and repairs not related to accessibility
  • Appliances (including stove, refrigerator)
  • Security systems not specifically related to disability needs
  • Outdoor landscaping not directly providing access to the home
  • Work done primarily for decorative or aesthetic purposes

How to Claim the HATC

The HATC is claimed on your personal income tax return using Schedule 1 (Federal Tax). Keep all receipts and documentation including:

  • Contractor invoices and receipts showing work performed
  • Description of the renovation and its accessibility purpose
  • Receipts for materials if you performed work yourself (note: labour for self-performed work does not qualify)

If multiple individuals are eligible to claim expenses for the same qualifying individual, the combined claim cannot exceed the annual limit. Amounts can be shared between claimants as long as the total does not exceed the limit.

Combining With Other Programs

Ontario homeowners may also be eligible for other programs alongside the HATC:

  • Ontario Renovates Program: Income-based grants and loans for accessibility modifications through some municipal housing agencies
  • Veterans Affairs Canada: Additional programs for eligible veterans
  • Canada Mortgage and Housing Corporation (CMHC): Various housing-related support programs

Check with the CRA website and a qualified tax professional for the most current program details and eligibility requirements.

🔧 Accessibility Renovations Across Ontario: Intelli Homes Inc. helps Ontario homeowners plan and execute accessibility renovations that qualify for the HATC. Our team ensures work is properly documented and completed to a high standard. Contact us to discuss your accessibility renovation project.

IH
Intelli Homes Inc. Editorial Team

Ontario's home construction, architectural design, and maintenance experts. We publish practical guides to help Ontario homeowners make informed decisions about their most important investment.