CANADA HOME ACCESSIBILITY TAX CREDIT
What is it?
This non-refundable credit allows a person to claim renovation expenses incurred to make a home accessible.
Who can claim it?
The credit can be claimed by a qualifying individual or an eligible individual.
A qualifying individual is a person either (i) 65 years or older before December 31, 2024, or (ii) who has a T2201 disability tax credit certificate at any time of the year.
Eligible individuals are:
What kind of expenses can be claimed?
The credit covers renovation expenses of a permanent nature that help the qualifying individual to gain access to the dwelling, or to move or function better in the dwelling. Examples are ramps, railings, widened doorways, installing a bathroom on the ground floor, and lowered countertops.
Expenses can’t be claimed for repair, maintenance, household appliances, to acquire property, or for gardening.
If the main purpose of incurring an expense is to carry out a qualifying renovation, the expense will still be considered a qualifying expenditure even if it also increases the value of the home.
If a family member does renovation work, their charges cannot be claimed unless that family member is registered for GST/HST.
What amount can be claimed?
The maximum that can be claimed is $20,000. If there are two qualifying persons in the same home, the maximum is $10,000 for the residence.
If an expense happens to also qualify for the medical expense tax credit, both credits can be claimed for the same expense.
UFile steps:
Under Medical, disability, caregiver, click the plus sign next to Home Accessibility expense, and complete that section. You must add the supplier or contractor name. There is no red asterisk next to this input box, but unless you enter a name, the credit will not show up on the tax return.
If you answer yes to Is this expense an allowable Federal medical expense, then the amount will also be claimed as a medical expense, in which case you should not also enter the amount separately as a medical expense (since otherwise the medical expense will be claimed twice and the credit amount will be incorrect).
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