If you or a family member is 65 or older — or eligible for the Disability Tax Credit — and you’ve been putting off renovations like grab bars, a walk-in tub, or a wheelchair ramp because of the cost, there’s a federal tax credit that can help cover part of the bill. It’s called the Home Accessibility Tax Credit (HATC), and a lot of Canadians who qualify simply don’t know it exists.
This guide breaks down exactly who qualifies, which renovations count, how much money you can actually get back, and how to claim it correctly on Line 31285 of your tax return — in 7 clear points.
1. What Is the Home Accessibility Tax Credit (HATC)?
The HATC is a non-refundable federal tax credit designed to help seniors and people with disabilities make their homes safer and more accessible so they can continue living independently — often referred to as “aging in place.”
Here’s the math: you can claim up to $20,000 of eligible renovation expenses per year, and the credit is calculated at the lowest federal tax rate. That rate was 15% through 2024, 14.5% for 2025, and is 14% for 2026, so the maximum credit has slipped from $3,000 to $2,800. It’s claimed on Line 31285 of your federal income tax return.
Because it’s non-refundable, the HATC reduces the tax you owe rather than putting cash directly in your pocket — but it can still meaningfully lower your tax bill in the year you complete the renovation.
2. Who Qualifies as a “Qualifying Individual”?
Not everyone can claim the HATC. The credit is built around two categories of people:
- Qualifying individuals — seniors who are 65 years of age or older by the end of the tax year, or individuals who are eligible for the Disability Tax Credit (DTC) at any time during the year.
- Eligible individuals — people who can claim the credit on behalf of a qualifying individual, such as a spouse or common-law partner, parent, grandparent, child, grandchild, sibling, or another close relative who supports them.
One helpful detail: according to the CRA, an expense can be claimed as both a home accessibility expense and a medical expense (lines 33099 and 33199), so a qualifying renovation can feed two credits instead of one. Which medical items qualify, and how to split the claim between spouses, are separate questions, so it’s worth confirming the details with a tax professional or the CRA before you file.
3. Which Renovations Qualify?
The CRA is fairly specific about what counts. Eligible expenses generally need to be for enduring, integral changes to a principal residence — not cosmetic touch-ups or routine maintenance.
Renovations that typically qualify:
- Walk-in bathtubs or showers
- Grab bars and related reinforcements around toilets, tubs, and showers
- Wheelchair ramps and lifts
- Stairlifts
- Widened doorways
- Non-slip flooring
- Lowered countertops and cabinets
What does NOT qualify:
- Routine repairs and general maintenance
- Purely aesthetic upgrades (new paint, decorative fixtures, etc.)
- Appliances (even accessible ones)
- Housekeeping, cleaning, or general home care services
Keep every invoice and contract from licensed contractors or professionals. The CRA can request supporting documentation after you file, so don’t rely on memory — a simple folder (physical or digital) of receipts saves a lot of stress later.
4. How Much Can You Actually Get Back?
The credit equals the lowest federal tax rate multiplied by your eligible expenses, up to $20,000 per year. Because that rate has dropped, the same renovation is worth a little less now than it was a couple of years ago:
| Tax year | Credit rate | Credit on $10,000 of expenses | Maximum credit on $20,000 |
|---|---|---|---|
| 2024 and earlier | 15% | $1,500 | $3,000 |
| 2025 | 14.5% | $1,450 | $2,900 |
| 2026 | 14% | $1,400 | $2,800 |
The rate cut comes from the federal middle-class tax cut, which lowered the lowest tax rate from 15% to 14% as of July 1, 2025. A separate Top-Up Tax Credit (line 34990) keeps some non-refundable credits at 15%, but only for amounts claimed above the first tax bracket threshold, so it mostly matters if you’re stacking several large credits at once. Check the CRA’s line 34990 page if that sounds like you.
Example 1: Say you spend $10,000 on a bathroom accessibility renovation (walk-in shower, grab bars, non-slip flooring) in 2026. At 14%, that’s a $1,400 credit against your federal tax owed.
Example 2 (maximum scenario): You spend $20,000 or more on eligible renovations in a single year. The credit caps at $20,000 of expenses, so you’d claim the maximum: $2,800 for 2026.
Example 3 (shared claim): Say your mother is 66, you qualify as an eligible individual for her, and you pay for a $26,000 ramp and bathroom project at her home. Only $20,000 can be claimed for that home in the year. You and she can divide that $20,000 between you however you agree, for instance $12,000 on your return and $8,000 on hers, but the combined total can’t go past $20,000. If you can’t agree on the split, the CRA decides. Since the credit is non-refundable, it’s worth giving the larger share to whoever actually has enough tax owing to use it.
Because the HATC is non-refundable, it can only reduce tax you owe. If your federal tax is already close to zero after other credits, you may not be able to use all of it.
5. How to Claim the HATC on Your Tax Return
Claiming the HATC isn’t complicated once you know the steps:
- Gather your receipts — invoices and contracts for all eligible renovation work, ideally from licensed contractors.
- Complete the federal worksheet that calculates your eligible expenses (available through your tax software or the CRA’s guides).
- Enter the total on Line 31285 of your federal tax return.
- Keep your documentation for at least six years in case the CRA requests it — this includes invoices, contracts, and proof of payment.
What Your Receipts Need to Show
The CRA doesn’t want the paperwork sent in with your return, but if it asks, you need records that make the claim obvious. Check each invoice for these items:
- The vendor or contractor’s name and business address, plus their GST/HST number if they have one
- A description of the goods and the purchase date, or the work done and when it was done
- For goods, the delivery date (keep the delivery slip)
- The address where the work was done
- The invoice amount and proof of full payment, such as a receipt marked paid, a credit card slip or a cancelled cheque
Expenses also have to be for work performed and goods acquired in the tax year you claim them. A deposit paid in December for work finished in February generally belongs to the later year.
Don’t forget to check your province, too. Some provinces offer their own home renovation or accessibility tax credits that can be claimed in addition to the federal HATC. Rules and amounts vary, so verify what’s available where you live before you file.
6. Common Mistakes to Avoid
A few avoidable errors trip up otherwise-eligible claimants every year:
- Claiming your own labour. If you do the work yourself, the CRA says your own labour and tools aren’t claimable, though building materials, fixtures, equipment rentals, plans and permits are. Paid work by professionals like electricians, plumbers and carpenters generally qualifies. Work billed by a relative of the claimant generally doesn’t, unless that person is registered for GST/HST.
- Missing the eligible dwelling requirement. The renovation has to be done on a Canadian home that is owned by the qualifying individual or an eligible individual and that the qualifying individual lives in (or expects to live in) during the year. A person can only have one eligible dwelling at a time.
- Not confirming DTC eligibility first. If you’re claiming based on disability rather than age, make sure the Disability Tax Credit certificate is approved before you start counting on the HATC — don’t assume eligibility.
7. FAQ
Can renters claim the HATC?
Usually not. The CRA defines an eligible dwelling as a home owned by the qualifying individual or an eligible individual (a share in a co-operative housing corporation also counts). A renter who doesn’t own the unit generally doesn’t fit that definition, so confirm with the CRA before spending money on the assumption you can claim.
Can I claim it every year?
Yes — the HATC isn’t a one-time credit. You can claim eligible renovation expenses in any tax year you incur them, up to the $20,000 annual limit each time. Just remember that the credit rate for that year applies.
Does it apply to a cottage or second home?
No. The HATC applies to your principal residence — the home where the qualifying individual ordinarily lives. A cottage or secondary property generally does not qualify.
Final Thoughts
The Home Accessibility Tax Credit is one of those benefits that’s easy to miss simply because people don’t know to look for it. If you’re planning renovations to help a senior parent or a family member with a disability stay safely in their home, it’s worth confirming eligibility and keeping every receipt before work begins — not after.
For the full, up-to-date eligibility rules and worksheets, always check the official CRA page for Line 31285 linked throughout this article.
Related: How Canada’s Disability Tax Credit pays off and the Canada Caregiver Credit.