Home Accessibility Tax Credit Canada 2026

Home Accessibility Tax Credit (HATC): Complete 2026 Guide

The Home Accessibility Tax Credit (HATC) is a federal non-refundable tax credit that helps eligible Canadians cover the cost of making their homes more accessible and safer. It was created to help seniors and people with disabilities age in place and live more independently. As of 2023, the eligible expense limit was raised from $100 to $20,000, for a maximum annual credit of $3,000.

Who Can Claim the HATC?

• An eligible individual who is 65+ at the end of the tax year
• An eligible individual who is eligible for the Disability Tax Credit (DTC)
• A supporting individual (spouse, common-law partner, or qualifying family member) who claims the eligible individual as a dependent or on Schedule 5

Eligible Accessibility Renovations

Claiming the HATC Alongside the MHRTC

The HATC and MHRTC can be claimed in the same tax year on different (or overlapping) expenses. For a senior building an accessible secondary suite, the MHRTC applies to the full construction cost (15% on up to $50,000), while the HATC applies to specific accessibility features (grab bars, barrier-free bathroom, widened hallways — 15% on up to $20,000). Combined, these two credits can total up to $10,500 in tax savings on a single renovation project.

Documenting Your HATC Claim

Keep all contractor invoices, receipts, and proof of payment. Ensure invoices clearly describe the nature of the work (not just "labour" — specify "installation of grab bars in bathroom" or "construction of wheelchair ramp at front entry"). CRA may request documentation to verify that expenses qualify. There is no need to submit receipts with your tax return, but you must retain them for 6 years.