What to take away
- The claim is up to $20,000 of eligible expenses per year, and the 2026 federal rate of 14% makes the maximum credit $2,800.
- The person the work is for must be 65 or older at year-end or eligible for the disability tax credit for any part of the year.
- Claim the expenses for work done and goods bought in the tax year, and keep full invoices and proof of payment.
What the credit is and what it is worth
The home accessibility tax credit is a non-refundable credit claimed on line 31285 of the federal return. CRA frames it as relief for homeowners who pay for changes that make a home safer and easier to use. The ceiling is $20,000 of eligible expenses in a year for a qualifying individual. Because the credit is calculated at the lowest federal rate, which is 14% for 2026, the most it can reduce federal tax is $2,800.
Here is an illustration with round numbers. Suppose a bathroom is made accessible for $14,000 of eligible work in 2026. The credit is about $1,960 if there is enough federal tax to absorb it. Since it is non-refundable, someone with very little tax payable may use only part of it, which is why a family member’s claim can matter.
Who can claim
There are two roles. A qualifying individual is someone who is eligible for the disability tax credit for any part of the year, or who is 65 or older on December 31. An eligible individual is a person claiming for a qualifying individual, such as a spouse or common-law partner, or a relative including a parent, grandparent, child, grandchild, sibling, aunt, uncle, niece or nephew, in the circumstances CRA describes.
Often the homeowner is the senior and claims directly. When an adult child pays for a parent’s renovation, the rules about whose home it is and who lives in it decide whether the child can claim. Check that before the work starts, not at filing time.
The dwelling must qualify
An eligible dwelling is a housing unit in Canada that is owned, alone or jointly, by the qualifying individual who lives in it or is expected to live in it. It can also be owned by the eligible individual and lived in by both of them, as long as the qualifying individual does not own and live in another home all year. Shares in a co-operative housing corporation can count. Generally, the land under the home and adjacent land up to half a hectare is part of the dwelling.
A qualifying individual has only one eligible dwelling at a time. If someone moves during the year, more than one dwelling can be involved, but the total eligible expenses for all of them is still capped at $20,000.
What counts as a qualifying renovation
The work has to be of an enduring nature and integral to the home. It must also meet one of two purposes: it lets the qualifying individual get into the home or be mobile or functional within it, or it reduces the risk of harm to them inside the home or in getting to it. CRA gives a ramp and handrails as examples of work that benefits the home as a whole. Other jobs can be tested against the same two purposes.
Something you buy that will not end up as a permanent part of the home is generally not eligible. Eligible costs include paid work by professionals such as electricians, plumbers, carpenters and architects. If you do the work yourself, materials, fixtures, equipment rentals, building plans and permits count, but not the value of your own labour or tools.
Costs that do not qualify
CRA lists several exclusions. Not eligible are items that can be used on their own, apart from the renovation, annual or routine repairs and maintenance, household appliances, electronic home-entertainment devices, and housekeeping, security monitoring, gardening or outdoor maintenance services. Financing costs are also out, and so is a renovation done mainly to raise or maintain the value of the home.
Goods and services supplied by a related person are not eligible unless that person is registered for GST/HST. If a relative does the work, check the GST/HST registry and keep the registration number on the invoice.
Sharing the claim, grants and the medical credit
The $20,000 is a limit per dwelling for all qualifying individuals, not per person. The people entitled to claim can divide it between them, and if they cannot agree on the split, CRA sets the amounts. For couples, it is worth testing which return has enough tax to use the credit.
The credit is not reduced by federal or provincial grants, forgivable loans or tax credits. If a cost also counts as a medical expense, it can generally go on both the home accessibility claim and the medical expense claim; see our medical expense article for how that credit works. Reasonable vendor rebates generally do not reduce the eligible amount.
Condos, rentals and home offices
In a condominium or co-operative, your share of eligible work in the common areas can qualify, and CRA expects a statement signed by an authorized person that shows the amounts and your part of them.
If part of the home earns business or rental income, only the personal-use areas are claimable. For work that serves the whole home, such as a ramp or handrails, you divide the cost between personal and income-earning use. A self-employed person or owner-manager with a home office should keep that division on file with the invoice. Do not run a personal renovation through a corporation without asking an accountant how it would be reported.
Records to keep
You do not send documents with the return, but CRA can ask for them later. Invoices should identify the vendor and address, the GST/HST number where it applies, a description and date of the goods or work, the address where it was done and the amount. Keep proof that the bill was paid in full, for example a card receipt or a cancelled cheque, plus delivery slips for goods.
Keep the dated quote too, since it shows what the work was meant to achieve. If a doctor or occupational therapist recommended the change, keep that note with the file. Bring it all to your accountant along with your disability tax credit approval, if you have one, and proof of who owns and lives in the home.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Home accessibility expenses – Personal income taxCanada Revenue Agency
- Disability tax credit (DTC)Canada Revenue Agency
- 2026 personal income tax rates and bracketsCanada Revenue Agency
- CRA: Lines 33099 and 33199 - Eligible medical expenses you can claim on your tax returnCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.