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The home accessibility tax credit (HATC) is a non-refundable federal credit for renovations that help someone aged 65 or older, or someone eligible for the disability tax credit, get into a home and move around in it safely. For the 2025 tax year the CRA allows up to $20,000 of eligible expenses. At the 14.5% lowest federal rate for 2025, that is a credit of up to $2,900. You claim it on line 31285.
Who qualifies for the home accessibility tax credit?
The CRA page uses two terms. A qualifying individual is someone who is eligible for the disability tax credit at any time in the year, or who is 65 or older at the end of the year. An eligible individual is the person who actually claims: the qualifying individual’s spouse or common-law partner, certain relatives, or a person entitled to the disability amount for the qualifying individual. Relatives who claimed certain dependant or caregiver amounts also count.
So the credit can belong to a senior who owns the home, or to an adult child who owns a home where a parent lives. The disability route depends on an approved Form T2201, the same certificate used for the disability tax credit.
Which home counts?
The dwelling has to be a housing unit in Canada that the qualifying individual owns (alone or jointly) and ordinarily lives in. It can also be owned by the eligible individual if both live there, as long as the qualifying individual owns and lives in no other housing unit in Canada. Land up to half a hectare (1.24 acres) generally counts, and so does a co-op share bought only to get the right to live in a unit.
What renovations qualify, and what does not?
The work has to be of an enduring nature and integral to the dwelling. It must improve access, mobility or function, or reduce the risk of harm. Expenses are the costs of work done and goods bought in the tax year that are directly tied to the renovation.
| Usually counts | Does not count |
|---|---|
| Paid work by electricians, plumbers, carpenters or architects | Routine repairs and maintenance |
| Building materials, fixtures, equipment rentals, building plans and permits for do-it-yourself work | Your own labour and tools |
| Work by a family member who is registered for GST/HST | Work by a family member who is not registered |
| Items that become a permanent part of the home | Household appliances, electronic entertainment devices, and items that will not become permanent |
| Renovations that improve access or reduce the risk of harm | Housekeeping, security monitoring, gardening and similar services, financing costs, and work mainly meant to raise the property’s value |
What is the expense limit and how big is the credit?
The limit is $20,000 per year for each qualifying individual. If more than one qualifying individual lives in the dwelling, the total for that dwelling still cannot go over $20,000. If more than one eligible dwelling is involved in a year, the total for all of them is also capped at $20,000. The CRA page lists the earlier limit as $10,000 for 2015 to 2021 and $20,000 for 2022 to 2024.
The page does not print a credit rate. The CRA’s description of the credit says it uses the lowest personal income tax rate. For 2025 the federal lowest rate was 14.5%, because it fell from 15% to 14% on 1 July 2025, and for 2026 it is 14%. So the 2025 maximum works out to $2,900. This is our calculation, not a figure printed on the page. A different CRA housing guide quotes up to $3,000, which matches 15% of $20,000 and the rate before the cut.
The credit is non-refundable, so it can lower your federal tax to zero but cannot produce a refund by itself. You work it out on the federal worksheet and put the result on line 31285.
Can renters and co-owners claim it?
The CRA page requires that the qualifying or eligible individual owns the dwelling, and it does not address renters, so a tenant should not assume the credit applies. Co-owners are allowed. The claim can be split among the qualifying and eligible individuals, and if they cannot agree, the CRA decides the amounts. Owners of condos and co-op units can claim their share of eligible common-area costs, backed by a statement from the corporation.
What does a worked example look like?
A 72-year-old owns her home. In 2025 she pays $9,800 for a walk-in shower, $1,900 for grab bars and handrails, and $300 for a permit. The total is $12,000, below the $20,000 limit. At 14.5% the credit is $1,740, our calculation. A federal credit only cuts tax she owes, so if her federal tax is less than that the rest is lost.
The same shower may also be a medical expense. The CRA says an expense that qualifies for both can be claimed as a medical expense and as a home accessibility expense (lines 33099 and 33199 cover the medical side). See the medical expense credit page and the guide to medical expenses you can claim.
What records should you keep, and what could change?
Do not send receipts with the return, but keep them. The invoice should show the vendor’s name and business address (and GST/HST number if there is one), a description of the goods or work, dates, the work address, the amount and proof of full payment. Keep delivery slips for goods.
The dollar limit and the rate can change, and the page shown is for the 2025 tax year. Check the CRA page for the year you file. A related option for seniors and caregivers is the Canada caregiver credit. The home improvement tax credit article on this site is related reading. Official sources: Canada Revenue Agency: line 31285 home accessibility expenses and Canada Revenue Agency: 2025 tax rates and brackets.
Where does this information come from?
Rules and figures come from the Canada Revenue Agency page for line 31285, Home accessibility expenses (tax year 2025, page dated 24 July 2026), the CRA page on the federal tax rates used on the 2025 return, and the CRA description of the credit under Budget 2022. The credit amounts in the examples are our own calculation, not figures the CRA prints. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Who can claim the home accessibility tax credit?
A qualifying individual is someone 65 or older at year end or eligible for the disability tax credit at any time in the year. The claim can be made by that person or by an eligible individual such as a spouse, common-law partner or certain relatives.
How much can I claim for the home accessibility tax credit?
The CRA page allows up to $20,000 of eligible expenses per year for the 2025 tax year. It is a non-refundable federal credit applied at the lowest federal rate, which was 14.5% for 2025, so the largest credit is $2,900 by our calculation.
Can I claim the same renovation as a medical expense?
Yes, if the expense qualifies as both. The CRA says an expense that is a medical expense and a home accessibility expense can be claimed under each. The medical lines are 33099 and 33199, and the accessibility claim goes on line 31285.
Does a renter qualify for the HATC?
The CRA page requires that the qualifying individual or the eligible individual owns the dwelling, and it does not address renters. A tenant should not rely on it. Co-owners and owners of condos and co-op units can claim their share.
What records do I need for the HATC?
Keep invoices showing the vendor's name and address, a description of the work or goods, dates, the work address, the amount and proof of payment, plus delivery slips for goods. Do not send them with your return, but keep them in case the CRA asks.
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