Home Accessibility Tax Credit Canada 2025

Updated March 2025 · 9 min read

The Home Accessibility Tax Credit (HATC) is a federal non-refundable tax credit that helps seniors and people with disabilities make their homes safer and more accessible. It provides a 15% credit on up to $20,000 of eligible renovation costs per year — a maximum annual tax saving of $3,000.

Who Qualifies for the HATC?

You can claim the HATC if you are making renovations for an eligible individual, which means:

• A person aged 65 or older at the end of the tax year, or
• A person who is eligible for the Disability Tax Credit (DTC) at any time during the year

The following people can claim the credit:

• The eligible individual themselves (if they own or jointly own the home)
• A spouse or common-law partner of the eligible individual
• A supporting individual who can claim the eligible individual as a dependant for other credits (such as the caregiver amount)

The renovation must be made to a qualifying dwelling — a housing unit in Canada where the eligible individual lives or intends to live.

What Renovations Qualify?

Eligible renovations must be made to allow the eligible individual to gain access to, be mobile within, or be functional within the home. They must also be of an enduring nature and be integral to the dwelling.

Common eligible renovations:

• Wheelchair ramps and platform lifts
• Grab bars and handrails in bathrooms and stairways
• Walk-in bathtubs and roll-in showers
• Widening doorways and hallways for wheelchair or walker access
• Lowering countertops and kitchen fixtures for wheelchair users
• Stairlifts and residential elevators
• Non-slip flooring in bathrooms and other high-risk areas
• Automatic door openers
• Visual fire alarms and doorbells for the hearing-impaired
• Touch-activated faucets and lever-style door handles
• Moving a bedroom or bathroom to the main floor

What does NOT qualify:

• Regular maintenance or repairs (painting, replacing worn flooring)
• Cosmetic renovations that don't improve accessibility
• Appliances (even accessible ones) that are not permanently installed
• Medical equipment (claimed separately under the Medical Expense Tax Credit)
• Labour you perform yourself (only paid contractor labour qualifies)
• Financing costs

How Much Is the Credit Worth?

The HATC is non-refundable, which means it reduces your federal income tax owing to zero — but you won't receive a refund if the credit exceeds your tax owing. If you owe $2,500 in federal tax and earn a $3,000 HATC credit, your tax is reduced to zero but you don't receive the extra $500.

However, a supporting individual can claim the expenses if the eligible individual cannot use the full credit — this allows families to maximize the benefit across household members.

Example calculation:
Eligible renovation costs: $15,000
HATC credit: $15,000 × 15% = $2,250 reduction in federal tax

At maximum:
Eligible renovation costs: $20,000+
HATC credit: $20,000 × 15% = $3,000 reduction in federal tax

Combining HATC with Other Credits

The HATC can be combined with other credits, but the same expense cannot be claimed under two credits simultaneously:

• Medical Expense Tax Credit (METC): Some accessibility renovations also qualify as medical expenses. You must choose which credit to claim for each expense — you cannot claim both on the same dollar of spending. In most cases, the HATC provides a better benefit.
• Multigenerational Home Renovation Tax Credit (MHRTC): If you're building a secondary suite for a senior or person with a disability, you can split eligible expenses between HATC and MHRTC to maximize total credits — just don't double-claim the same dollar.
• Canada Greener Homes Grant: The HATC and Greener Homes Grant are separate programs. If an accessibility renovation is also energy-efficient (e.g., a new accessible entrance with better insulation), check if both apply.

How to Claim the HATC

1. Collect all receipts and invoices for eligible renovation work
2. Ensure invoices include contractor name, address, GST/HST number, and description of work
3. Confirm the eligible individual's age (65+) or DTC eligibility for the tax year
4. Enter the eligible amount (up to $20,000) on Line 31285 of your federal T1 return
5. The 15% credit is automatically calculated and applied against your federal tax
6. Keep all documents for at least 6 years — CRA may request them

DTC Eligibility

If you or a family member has a severe and prolonged physical or mental impairment and hasn't yet applied for the Disability Tax Credit, doing so opens access not only to the HATC but also to the DTC itself, caregiver credits, the Child Disability Benefit, and RDSP contributions. Apply using Form T2201, certified by a qualified practitioner.

Planning Your Accessible Renovation

To make the most of the HATC:

• Plan renovations before the end of the tax year — the credit applies to expenses incurred in the calendar year
• Get itemized quotes from contractors so you can clearly identify eligible vs. non-eligible portions
• If total costs exceed $20,000, plan multi-year renovations to claim $20,000 each year
• Check if your province has additional accessibility renovation incentives that stack with the federal credit