Home Accessibility Tax Credit

The "Home Accessibility Tax Credit" was introduced in 2015 by the Department of Finance Canada. Implemented at the national level by the Canada Revenue Agency, this policy targets persons with disabilities who are eligible for the Disability Tax Credit and adults aged 65 and older, aiming to support home modifications that improve accessibility and safety. The tax credit provides a non-refundable 15% credit on up to $20,000 of eligible renovation or alteration expenses per calendar year, allowing qualifying individuals and their eligible family members to claim these expenses on their tax return. Eligible expenses include home renovations or alterations that help qualifying individuals access their home, increase mobility and functionality within it, or reduce the risk of harm within or around the dwelling. The eligible dwelling must be the principal residence of the qualifying individual and can be owned by the individual, their spouse or common-law partner, or an eligible family member. In 2020, approximately 32,000 individuals claimed this credit, with a total program cost of roughly $15 million CAD, helping to enable ageing in place and enhance the quality of life for qualifying Canadians.