The Home Accessibility Tax Credit (HATC) is a non-refundable tax credit designed for renovations that make a home safer or more accessible for seniors (65+) or individuals eligible for the Disability Tax Credit (DTC). For the 2026 tax year, individuals can claim 15% of the first $20,000 in eligible expenses per year, resulting in a maximum tax credit of $3,000. Note that the $20,000 limit is per eligible dwelling, meaning if two qualifying individuals reside in the same home, the maximum claim for that home is $20,000 total.
What renovations qualify?
To qualify, the work must be of an enduring nature and integral to the home, meaning It must meet at least one of two criteria:
Access & Mobility – the renovations must allow the individual to gain access to the home, or improve their mobility and functionality within the home.
Safety – The renovations must reduce the risk of harm to the individual within the home or the entrance of the home.
Examples of qualifying work include installing walk-in bathtubs or wheel in showers, building wheelchair ramps, widening doorways, installing grab bars for support, lowering kitchen cabinets, installing non-slip flooring and adding smart home technology to improve accessibility.
What expenses are eligible?
Building materials, equipment rentals, and permits and are always eligible. With regards to labour, the CRA distinguishes between individuals hiring a pro and doing the work themselves. When hiring a professional, then the fees for labour are eligible for the credit. If they chose to do the work themselves, then labour is not eligible for the credit, nor are purchase of tools required to perform the work.
What expenses are not eligible?
Items that are not permanent such as a portable shower chair or a temporary ramp do not qualify, nor do routine repairs to upkeep the dwelling. If a family member does the work, the labour can be claimed if they are registered for GST/HST. If they are not, then only the materials are eligible.
An end to double dipping
Previously, individuals could claim the same expense under both the Home Accessibility Tax Credit and the Medical Expense Tax Credit (METC). Effective for the 2026 tax year and subsequent years, any expenses claimed under the HATC cannot be claimed under the METC and vice versa.
Keeping receipts of contracts?
It is recommended to always keep receipts and a copy of any written contracts. If the CRA asks for proof, individuals are required to show documentation including the vendor’s name, address, GST/HST number, and a detailed description of the work performed.