Home accessibility tax credit (HATC): who qualifies, what counts and the 2026 change

What is the home accessibility tax credit?

The home accessibility tax credit (HATC) is a federal credit claimed on line 31285 for renovation costs that let a senior or a person with a disability get into, move around or function in their home, or that reduce their risk of harm there. You can claim up to $20,000 of eligible expenses per year (CRA, line 31285).

The credit is non-refundable and is calculated at the lowest federal rate. That makes the maximum federal value $2,900 for 2025 (14.5% of $20,000) and $2,800 for 2026 (14%). It reduces tax you owe but is not paid out if you owe nothing. The limit was $10,000 for 2015 to 2021 and doubled to $20,000 from 2022.

The HATC sits in the same group of claims as the medical expense tax credit and the Canada caregiver credit. All of them are listed in our credits and deductions guide. If the work creates a self-contained suite so a senior or an adult relative eligible for the DTC can live with family, also look at the refundable multigenerational home renovation tax credit; the same expense cannot go on both.

Who can claim the HATC?

The CRA uses two terms. A qualifying individual is the person the renovation is for. An eligible individual is someone else allowed to claim the cost for them.

A person under 65 qualifies only through the DTC. If an application is still pending, keep the receipts: once the disability tax credit is approved for that year, the HATC can be added to the return. Only one dwelling can be the eligible dwelling at a time, though a person who moves during the year can have two in that year.

When more than one person claims for the same qualifying individual, the combined claim cannot exceed $20,000. If claimants cannot agree on the split, the CRA decides it.

Which renovations qualify? HATC eligible expenses

A renovation qualifies when it is of an enduring nature, becomes part of the home, and either improves access, mobility or function for the qualifying individual, or reduces their risk of harm. Temporary or portable items do not qualify.

The examples in the checklist are the kinds of permanent changes that meet this two-part test; whether a specific project qualifies depends on the facts. Costs you can count include building materials, fixtures, equipment rentals, building plans and permits, and the work of electricians, plumbers, carpenters and architects. Work by a family member counts only if that person is registered for GST/HST.

What does not qualify

• The value of your own labour, and tools you buy for a do-it-yourself job.
• Items usable on their own, apart from the renovation, and household appliances or electronic entertainment devices.
• Annual, recurring or routine repairs and maintenance.
• Housekeeping, security monitoring, gardening and outdoor maintenance services.
• Financing costs, and renovations done mainly to raise the home's value.

Condominium and co-op owners can claim their share of qualifying work on common areas, supported by a signed statement from the corporation or co-op.

The 2026 rule change: no double claim with medical expenses

From the 2026 tax year, an expense claimed under the medical expense tax credit cannot also be claimed under the home accessibility tax credit. Up to and including 2025 returns, the CRA allowed the same cost to be claimed under both credits.

Budget 2025 announced the change, and it became law in the Budget 2025 Implementation Act, No. 1 (Bill C-15), which received Royal Assent on March 26, 2026 (Parliament of Canada, LEGISinfo). The Library of Parliament summary says the provision repeals the rule that allowed the double claim and applies from January 1, 2026. The CRA's line 31285 page still shows 2025 rules as of September 2026.

Which credit to choose when an expense qualifies for both

The medical expense credit only counts costs above a threshold: the lower of 3% of net income or a dollar amount ($2,834 for 2025 and $2,890 for 2026). The HATC has no threshold but stops at $20,000. The better choice depends on the size of the project and your other medical costs.

If your other medical expenses already exceed the threshold, the threshold no longer reduces a renovation claim, which tilts the answer toward the medical expense credit. The two credits also have different rules on who can claim, so check both before filing your 2026 return.

Is there a home accessibility tax credit in Ontario?

Ontario residents claim the federal home accessibility tax credit on line 31285 like everyone else in Canada. Ontario's own Seniors' Home Safety Tax Credit, a refundable credit of 25% on up to $10,000 of home safety renovations, was a temporary measure for the 2021 and 2022 tax years only.

If you have an unfiled or unclaimed 2021 or 2022 Ontario claim, it would be made on Schedule ON(S12) for that year through an adjustment request, such as Change my return. For current years, there is no separate Ontario version of the HATC.

How to claim and what records to keep

1. Confirm the qualifying individual is 65 or older at December 31, or DTC-eligible for the year.
2. Collect every invoice as the work is done, with the contractor's GST/HST number.
3. For 2026 and later, decide whether each cost goes on the HATC or the medical expense credit, not both.
4. Complete the line 31285 chart on Federal Worksheet 5000-D1, capping the total at $20,000.
5. Enter the result on line 31285. Do not send receipts unless the CRA asks.

The CRA expects each receipt to show the vendor or contractor, their GST/HST registration number, a description of the goods or services and quantity, the date of purchase or completed work, the address of the work, and proof of full payment. A delivery slip helps for materials you installed yourself.

Families who pay for in-home help rather than renovations should also read about the personal support workers tax credit, which is claimed by the worker, not the family.