Home Accessibility Tax Credit: which renovations qualify and how much you can claim

Renovations that help an older person or a person with a disability stay at home can earn a federal tax credit. Many families miss it, or lose it because the receipts do not show what was done.

Who qualifies

The qualifying individual is someone 65 or older, or someone eligible for the Disability Tax Credit. The renovation must be for that person's main residence, owned by them, their spouse or common-law partner, or an eligible family member.

What work qualifies

The renovation must be permanent and must give the qualifying person access to the home, let them be more mobile or functional within it, or reduce the risk of harm. CRA's examples include buying and installing wheelchair ramps, walk-in bathtubs, wheel-in showers and grab bars.

How much

Up to $20,000 of eligible expenses can be claimed per year. Where more than one qualifying individual lives in the same home, the total for the dwelling still cannot exceed $20,000. The credit is non-refundable and calculated at the lowest federal income tax rate; check the rate for your tax year. Older CRA pages that show a $10,000 limit are out of date.

What reduces or blocks a claim

Government grants and forgivable loans do not reduce the credit. Expenses paid to a related person generally do not qualify unless that person is registered for GST/HST. Budget 2025 proposed that an expense claimed as a medical expense cannot also be claimed here from the 2026 tax year; check whether that has become law.

Paperwork that saves the claim

Ask the contractor for invoices that describe the accessibility work separately from other renovation work, with dates and amounts, and keep proof of payment.

Prevention Checklist

• Confirm the qualifying person is 65+ or eligible for the Disability Tax Credit.
• Make sure the work is permanent and improves access, mobility or safety.
• Get itemized invoices that describe the accessibility work.
• Keep total claims per home within $20,000 a year.
• Do not claim the same expense twice; check the medical expense rule for 2026.

References

1. Canada Revenue Agency. Line 31285 - Home accessibility expenses, Web page, Eligibility, examples, limit. Accessed 2026-11-01.
2. Department of Finance Canada. Report on Federal Tax Expenditures 2026: part 6, Web page, Credit description; proposed change. Accessed 2026-11-01.

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