What is the Home Accessibility Tax Credit?
The Home Accessibility Tax Credit (HATC) is a non-refundable federal tax credit that helps homeowners cover the costs of renovations that make their home more accessible and safer. It is claimed on line 31285 of your federal tax return. It does not apply to provincial or territorial taxes.
Who can claim?
Generally, you can claim if you meet all of the following:
- You are a qualifying individual, or an eligible individual making the claim for a qualifying individual.
A qualifying individual is either:
- An individual eligible for the Disability Tax Credit at any time in the year, or
- An individual aged 65 or older at the end of the year.
An eligible individual includes:
- A spouse or common-law partner of a qualifying individual;
- A parent, grandparent, child (including child's spouse or common-law partner), grandchild, brother, sister, aunt, uncle, nephew, or niece of the qualifying individual, or of the qualifying individual's spouse or common-law partner;
- A spouse or common-law partner who has claimed (or could have claimed) certain caregiver amounts for the qualifying individual;
- An individual aged 65+ who is dependent on the person due to mental or physical infirmity (under Canada caregiver amount);
- An individual entitled to claim the disability amount for the qualifying individual (if no one else has claimed it).
You must also have incurred eligible expenses for a qualifying renovation to an eligible dwelling.
Eligible dwelling
An eligible dwelling is a housing unit in Canada owned by the qualifying individual or the eligible individual, and ordinarily inhabited (or expected to be) by the qualifying individual. It includes a share in a co-operative housing corporation. The land (up to ½ hectare) is included. A qualifying individual can have only one eligible dwelling at a time, but may have more than one in a year (e.g., if they move). Total eligible expenses for all dwellings cannot exceed $20,000 per year.
Qualifying renovation
A qualifying renovation is a renovation or alteration of an enduring nature that is integral to the dwelling and that:
- Allows the qualifying individual to gain access to, or be mobile or functional within, the dwelling, or
- Reduces the risk of harm to the qualifying individual within or gaining access to the dwelling.
Items that do not become a permanent part of the dwelling are generally not eligible.
Eligible expenses
- Work done by you: building materials, fixtures, equipment rentals, building plans, permits. Your labour or tools are not eligible.
- Work by family members: eligible only if the person is registered for GST/HST.
- Work by professionals: generally eligible (e.g., electrician, plumber, carpenter, architect).
- Medical expense tax credit: You can claim an expense as both a medical expense and a home accessibility expense.
- Condominium/co-op: Your share of common area expenses qualifies.
- Government grants: HATC is not reduced by government assistance.
- Vendor rebates: Generally not reduced by reasonable rebates.
- Business/rental use: Only claim expenses for personal-use areas; allocate common expenses.
Non-eligible expenses: costs for independent property, routine repairs, appliances, electronic entertainment devices, housekeeping, security monitoring, gardening, financing costs, and renovations mainly to increase property value.
How much can you claim?
A qualifying individual can claim up to $20,000 per year in eligible expenses. If there are multiple qualifying individuals for a dwelling, the total cannot exceed $20,000. The claim can be split among claimants; if they cannot agree, CRA will determine the amounts.
Prior year limits: 2024-2022: $20,000; 2021-2015: $10,000.
How to claim
Complete the chart for line 31285 using your Federal Worksheet, then enter the result on line 31285 of your federal tax return.
Keep supporting documents (agreements, invoices, receipts) in case CRA asks later. Documents must identify the vendor, description, dates, amounts, and proof of payment.
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