Home Accessibility Tax Credit 2026: who qualifies, how much

Quick answer

The Home Accessibility Tax Credit is a federal credit for renovations that make a home safer or easier to get around, for someone who is 65 or older or eligible for the disability tax credit. You can claim up to C$20,000 of eligible expenses a year [1]. The credit is 14% of that amount for 2026 and 14.5% for 2025, so up to C$2,800 or C$2,900 [2] [3]. Our calculator shows what a planned renovation may be worth.

What it is and how it works

The Home Accessibility Tax Credit (often shortened to HATC) is claimed on your federal income tax return, on line 31285. It is a non-refundable credit, which means it reduces the federal income tax you owe for the year. If you owe less tax than the credit is worth, you don’t get the difference back as a refund [1].

Three things have to line up for a claim [1]:

• A qualifying individual. Someone who is 65 or older at the end of the year, or who is eligible for the disability tax credit at any time in the year [7].
• An eligible dwelling. A home in Canada that the qualifying individual (or the family member claiming) owns and ordinarily lives in. A person can have only one eligible dwelling at a time.
• A qualifying renovation. Work that is permanent and becomes part of the home, and that lets the person get into the home, move around or function in it, or lowers their risk of harm there.

The person who claims can be the qualifying individual, or an eligible individual: a spouse or common-law partner, or a relative such as a parent, grandparent, child, brother, sister, aunt, uncle, niece or nephew who supports them and meets the CRA’s conditions [1].

What the credit is worth

The credit equals your eligible expenses (up to C$20,000) multiplied by the lowest federal tax rate. That rate was 15% for years up to 2024. It dropped to 14% on July 1, 2025, which makes the rate for the whole of 2025 14.5%, and 14% for 2026 onward [2] [3]. A credit that would have been worth up to C$3,000 is now worth up to C$2,900 for 2025 and C$2,800 for 2026.

A separate top-up credit for 2025 to 2030 keeps the old 15% rate on some credit amounts above the first federal tax bracket. It affects few people, and the CRA works it out on your return [2].

Limits you need to know

• The C$20,000 limit is per year. If more than one person claims for the same home, or the same person has more than one eligible dwelling, the total for the year is still C$20,000 [1].
• From 2026, an expense claimed as a medical expense can’t also be claimed for this credit [10] [11]. Before 2026, the same expense could count for both [1]. See the section on costs and funding below.

Types at a glance

Several credits can help with an accessibility renovation. Here is how they compare.

If the work builds a self-contained secondary unit so a senior can live with a relative, see our guide to the Multigenerational Home Renovation Tax Credit. It explains which costs go under which credit. Other provinces and territories may have programs of their own. See Funding in Canada.

Before you claim: a checklist

From simpleaging.com. This checklist is general information, not medical advice.

Tick each statement that is true. If they all are, the renovation is likely to qualify. Keep this list with your receipts [1].

The person

• The person the work is for was 65 or older at the end of the tax year, or was eligible for the disability tax credit at some point in the year.
• If a family member is claiming, they are a spouse, common-law partner or one of the relatives the CRA lists, and they meet the CRA’s support conditions.

The home

• The home is in Canada and is owned by the qualifying individual or the family member claiming.
• The qualifying individual ordinarily lives there, or is expected to during the year.

The work

• The work is permanent and becomes part of the home. Items that can be removed and used elsewhere don’t count.
• Its purpose is to let the person get into the home, move around or function in it, or to lower their risk of harm there.
• It is not routine repair or maintenance, and it was not done mainly to raise or keep up the home’s value.
• No appliances or home entertainment devices are included in the amount.
• If a relative did paid work, they are registered for GST/HST.

The paperwork

• Every receipt or invoice shows the vendor’s name and address, their GST/HST number if they have one, what was bought or done and when, the address of the work, and the amount.
• Each one shows it was paid in full, or is kept with proof of payment such as a credit card slip or cancelled cheque.
• The receipts are for the tax year you are claiming.

Estimate your credit

Our Home Accessibility Tax Credit calculator takes the cost of a planned renovation and shows the federal credit for 2025 or 2026, plus the provincial credit in British Columbia and New Brunswick. It also flags the part of any amount above C$20,000 that won’t count.

Costs and funding

The credit does not lower the price you pay the contractor. You pay for the work, keep the receipts, and get the credit when your tax return is assessed. If your income tax for the year is small, the credit may be worth less to you than the headline figure, because it can only bring your federal tax down to zero.

For what common projects cost, see our guides to stair lift costs in Canada and walk-in tub costs in Canada, and our grab bar height guide for where bars go.

Worked example: C$8,000 of grab bars and a walk-in shower

Say the work is done and paid for in 2026, the person is 72, and they own and live in the home. The whole C$8,000 is under the C$20,000 limit, so the federal credit is 14% of C$8,000, which is C$1,120. If the same work had been done in 2025, the rate would be 14.5%, or C$1,160. In British Columbia or New Brunswick, a provincial credit of 10% of C$8,000, or C$800, may apply on top [3] [8] [9].

Choosing between this credit and the medical expense credit

From January 1, 2026, a change to the Income Tax Act means an expense claimed as a medical expense can’t also be claimed for the Home Accessibility Tax Credit [10] [11]. Before 2026, the same expense could count for both [1]. For renovations, the medical expense rules are narrower: the person must have a severe and prolonged mobility impairment or lack normal physical development, the work must give them access to the home or let them be mobile or functional in it, and it must be work that would not normally raise the home’s value or be done by someone without the impairment [5]. Only medical expenses above a threshold count: the lesser of 3% of your net income or C$2,834 for 2025 [6]. Our medical expense tax credit calculator estimates the amount you can claim and the federal credit for 2025 or 2026. A tax professional can help you choose the credit that fits each expense. Our medical expense tax credit guide covers that credit in full, with a worked comparison of the two.

Provincial credits in British Columbia and New Brunswick

British Columbia’s home renovation tax credit for seniors and persons with disabilities is 10% of up to C$10,000 of eligible expenses a year, so up to C$1,000. It is refundable, and it is claimed on Schedule BC(S12) with your return [8]. New Brunswick’s Seniors’ Home Renovation Tax Credit works the same way: 10% of up to C$10,000, up to C$1,000 a year, refundable, for residents 65 or older and family members living with them [9]. Residents of Quebec file a separate provincial return; check Revenu Québec for provincial measures.

See Funding in Canada for other programs that may help pay for changes.

Questions to ask

The Canada Revenue Agency or a tax professional

• Does this renovation qualify, given who it is for and the work involved?
• Should we claim it under the Home Accessibility Tax Credit or the medical expense tax credit? From 2026, the same expense can’t count for both.
• Who in the family should make the claim, and how should we split the C$20,000 limit if more than one person claims?
• Which tax year does the work fall in if it starts in one year and finishes in the next?

A contractor or installer

• Can the invoice list each part of the work, the address, the dates, and your GST/HST number?
• Which parts of the job are permanent changes to the home, and which are items that could be removed?
• Are any items on the quote appliances or devices that won’t count toward the credit?

An occupational therapist or physiotherapist

• Which changes would make the biggest difference to getting around this home safely?
• Are there permanent changes worth doing now, before mobility changes further?

Safety notes and when to talk to a professional

Keep everything. You don’t send receipts with your return, but the CRA can ask for them later. Invoices need to show who did the work, what and where, the dates, the amount, and proof of payment [1].

Not everything qualifies. Routine repairs, maintenance, appliances, home entertainment devices, housekeeping, security monitoring, gardening, financing costs and renovations done mainly to raise the home’s value are not eligible [1].

Family labour. Work done by a relative counts only if they are registered for GST/HST. Your own labour and tools never count, although the materials you buy do [1].

Rates and limits change. The rate changed in 2025, and the limit doubled in 2022 [4]. Check the CRA page for the year you are claiming.

When to talk to a professional. If the person’s situation is complicated, for example a home owned by one relative and lived in by another, or a renovation that mixes accessibility work with a general remodel, a tax professional can tell you what to claim and how. An occupational therapist can advise on which changes will help most.