Home Accessibility Tax Credit — Get Up to $3,000 Back for Home Modifications
What you will learn: Whether you qualify for the Home Accessibility Tax Credit, what modifications are eligible, how much you could get back, and how to claim it on your tax return.
The Home Accessibility Tax Credit (HATC) provides a federal tax credit of 15% on up to $20,000 of eligible home modification expenses per year — a maximum of $3,000 back. It applies to modifications that make a home safer or more accessible for a senior or a person with a disability. Many eligible Canadians miss this credit because they do not realise that practical safety improvements — grab bars, ramps, accessible showers — qualify. If you made these improvements in the past year, it is claimed on line 31285 of your tax return.
Marian, 78, from Burlington, Ontario. After a fall in her bathroom, Marian's daughter arranged for a contractor to install grab bars by the toilet and shower, a non-slip shower floor, and a handrail on the front steps. Total cost: $3,200.
Two months later, at the library's free tax clinic, the volunteer asked Marian: "Did you make any home modifications in the last year?" Marian mentioned the grab bars and rails.
The volunteer calculated the HATC: 15% of $3,200 = $480 credit directly reducing the tax Marian owed. It was not a refund — it reduced what she would have paid — but it was $480 she would have left on the table without knowing to claim it.
Marian's daughter called afterward. "My mother mentioned the tax thing. I'm in my 50s — can I claim this even though it's her house?" The answer: yes, if Marian lives there. The credit can be claimed by a family member who paid for qualifying modifications to a parent's home.
Who Qualifies
You qualify to claim the HATC if:
- You are 65 or older at the end of the tax year, OR
- You qualify for the Disability Tax Certificate (DTC) at any age, OR
- You paid for eligible modifications to the home of a qualifying person (spouse, parent, grandparent, child, grandchild, sibling, or other close relative who is 65+ or has a DTC) — and that person lives in the modified dwelling
The modification must be made to a dwelling in Canada where the qualifying person ordinarily resides — meaning it is their main home, not a vacation property. Modifications to a dwelling that a qualifying person is moving into in the near future may also qualify. Rental properties do not qualify.
What Modifications Are Eligible
Eligible modifications must be of an enduring nature — they become a permanent part of the home — and they must help a senior or person with a disability be more mobile, functional, or safe at home. Examples:
✅ Eligible
- Grab bars and handrails
- Wheelchair ramps
- Walk-in showers and accessible tubs
- Stair lifts and elevator platforms
- Widened doorways and hallways
- Non-slip flooring in bathroom or entryway
- Lowered counters or cabinets
- Motion-activated lighting
- Door handles replacing round knobs (lever style)
- Accessible parking space (on property)
- Exterior lighting for safety
❌ Not Eligible
- General maintenance (painting, patching)
- Aesthetic renovations
- Appliance purchases (not installed as part of the home)
- Modifications to vacation properties
- Alarm systems (security, not accessibility)
- Housekeeping services
- Portable equipment (bath seats, shower chairs)
How Much Can You Claim?
| Eligible expenses in the year | Tax credit (15%) |
|---|---|
| $2,000 | $300 |
| $5,000 | $750 |
| $10,000 | $1,500 |
| $20,000 (maximum) | $3,000 (maximum) |
The HATC is a non-refundable tax credit — it reduces the income tax you owe, but if you owe less tax than the credit amount, you do not receive the remainder as a cash refund. If you pay little or no income tax, the credit has limited value to you. In that case, consider having a family member who paid for the modifications claim the credit on their own return instead.
How to Claim It on Your Tax Return
Claiming the HATC:
The Ontario Seniors' Home Safety Tax Credit
Ontario residents may also qualify for the provincial Seniors' Home Safety Tax Credit — 25% of eligible expenses up to $10,000, for a maximum credit of $2,500 per household per year. This credit IS refundable — meaning if the credit exceeds the tax you owe, the difference is paid to you as a refund.
This provincial credit is claimed on your Ontario tax return (Schedule ON479) and applies to the same types of eligible modifications as the federal HATC. You can claim both the federal HATC and the Ontario credit for the same expenses. Together, they can return up to $5,500 on a $10,000 renovation (15% federal + 25% provincial on the $10,000 cap for Ontario credit).
Note: The Ontario Seniors' Home Safety Tax Credit is available for renovation expenses incurred between 2021 and 2026. Confirm its current status with CRA or a tax clinic volunteer when filing.
If you or a family member made any home modifications for safety or accessibility in the past year, check whether they are eligible before your next tax return.
Keep your receipts. Claim line 31285. And if you have not been to a dentist in a while — check the Canada Dental Care Plan guide too.
Quick Answers
Yes. You can request an adjustment to your tax return for up to 10 years. Log in to CRA My Account and use "Change my return," or file Form T1-ADJ by mail. You will need your original receipts. Any HATC credit you were entitled to but did not claim will be applied against the tax you paid in that year — and if it results in a refund, CRA will issue one.
Yes — renters can claim the HATC for eligible modifications they paid for in their rented dwelling, provided they have the landlord's permission and the modifications are of an enduring nature (attached to the home). Portable items (shower chairs, raised toilet seats) are not eligible. Keep proof that you paid for the modification and that the landlord agreed to it.
Yes. If you paid for eligible modifications to a dwelling where a qualifying person (65+ or with a DTC) ordinarily lives — including your own home — you can claim the HATC on your return. Your parent does not have to be the legal owner of the home. The key is that they live there, and the modification is for their accessibility or safety.