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🇨🇦 CRA Home Accessibility Tax Credit (HATC Line 31285)

CRA Home Accessibility Tax Credit Guide 2026

Understand the 2026 Home Accessibility Tax Credit on Line 31285, including the $20,000 eligible-expense limit, qualifying dwelling and renovation rules, family claims, DIY materials, documentation, and the new restriction on claiming the same expense under both HATC and the Medical Expense Tax Credit.

1. What the Home Accessibility Tax Credit Is

The Home Accessibility Tax Credit (HATC) is a federal non-refundable tax credit for qualifying renovation or alteration expenses to an eligible dwelling. The renovation must have an enduring nature and be integral to the dwelling and must allow a qualifying individual to gain access to, or be mobile or functional within, the dwelling, or reduce the risk of harm to the qualifying individual in the dwelling or in gaining access to it. For 2022 and later tax years, the qualifying-expense limit is $20,000 per year, generally subject to a $20,000 maximum for an eligible dwelling.

Key Framework Highlights:
  • The HATC is a non-refundable federal tax credit, not a cash rebate.
  • The credit is generally calculated at 15% of qualifying expenses up to the applicable $20,000 limit, producing a maximum federal credit of $3,000.
  • The $3,000 figure is a maximum credit, not a guarantee that every claimant will reduce their final tax payable by exactly $3,000.
  • The qualifying renovation must improve accessibility, mobility, functionality or safety for the qualifying individual and must satisfy the statutory dwelling and renovation requirements.
  • The $20,000 limit applies per eligible dwelling, not as an unlimited separate $20,000 amount for every person living in the same home.
Action Checklist:
  • Determine whether the relevant person is a qualifying individual or whether you are an eligible individual making the claim for a qualifying individual.
  • Confirm that the dwelling satisfies the HATC eligible-dwelling rules.
  • Confirm that the renovation is enduring, integral to the dwelling and undertaken for a qualifying accessibility, mobility, functionality or safety purpose.
  • Keep detailed invoices, receipts and proof of payment.
  • Complete the federal worksheet and enter the resulting amount on Line 31285.

2. Who Is a Qualifying Individual and Who Can Claim

For the HATC, a qualifying individual is generally a person who is 65 years of age or older at the relevant time in the year or who is eligible for the Disability Tax Credit. The Income Tax Act also allows certain eligible individuals to claim amounts in respect of a qualifying individual, including specific family or dependant situations, when the statutory conditions are satisfied. The claimant and the qualifying individual do not always have to be the same person.

SituationGeneral HATC Treatment
Individual aged 65 or olderCan qualify where the age and dwelling/renovation conditions are met
Individual eligible for the Disability Tax CreditCan qualify where the DTC and dwelling/renovation conditions are met
Eligible family member or other eligible individual claiming for a qualifying individualMay be able to claim where the statutory eligible-individual, dependant, relationship and dwelling conditions are satisfied
Person who is neither a qualifying individual nor an eligible claimant under the statutory rulesCannot claim the HATC merely because they paid part of the renovation cost

3. Eligible Dwelling and Renovation Requirements

The HATC applies to an eligible dwelling in Canada that satisfies the ownership and occupancy conditions in the Income Tax Act. The renovation or alteration must be of an enduring nature and integral to the dwelling. It must allow the qualifying individual to gain access to the dwelling, be mobile or functional within it, or reduce the risk of harm in the dwelling or in gaining access to it. A renovation whose main purpose is simply to increase or maintain the value of the dwelling does not qualify merely because it also has an accessibility benefit.

RequirementWhat the claimant should establish
Eligible dwellingThe home must satisfy the HATC statutory ownership, residence and dwelling conditions
Enduring renovationThe work must be of an enduring nature and integral to the dwelling
Accessibility or functionalityThe renovation must allow access or improve mobility/function within the dwelling
SafetyThe renovation can qualify where it reduces the risk of harm to the qualifying individual in or around access to the dwelling
Main purposeA renovation mainly undertaken to increase or maintain the dwelling's value is not a qualifying expenditure merely because it happens to make the house easier to use

4. Common Qualifying Renovations

CRA gives examples of renovations that can qualify when they satisfy the statutory purpose and dwelling conditions. The item itself is not enough; the work must be a qualifying renovation for the particular qualifying individual and dwelling.

RenovationPotential HATC TreatmentImportant Condition
Wheelchair rampPotentially eligibleMust be a qualifying permanent renovation that improves access or mobility
Walk-in or wheel-in bathing modificationPotentially eligibleMust be integral to the dwelling and support the qualifying accessibility or safety purpose
Grab bars and handrailsPotentially eligibleMust form part of the qualifying renovation
Widening doorways or hallwaysPotentially eligibleMust facilitate access, mobility or functionality for the qualifying individual
Lowering kitchen or bathroom cabinetsPotentially eligibleMust improve mobility or functionality for the qualifying individual
General roof replacementGenerally not eligibleRoutine repair or maintenance is excluded
Routine siding repairGenerally not eligibleOrdinary repair/maintenance does not become a qualifying renovation solely because a senior lives in the home
Luxury or cosmetic upgradeGenerally not eligibleAesthetic improvement or value increase is not enough

5. DIY Renovations, Contractors and Family Labour

HATC rules do not require every qualifying project to be performed by a contractor. If you perform the work yourself, eligible expenses can include building materials, fixtures, equipment rentals, building plans and permits. However, the value of your own labour and tools cannot be claimed. Work performed by a related person is generally excluded unless the related person is registered for GST/HST under the Excise Tax Act and the other conditions are satisfied.

CostGeneral Treatment
Building materials for a qualifying DIY renovationCan be eligible
Fixtures incorporated into the renovationCan be eligible
Equipment rental used for the renovationCan be eligible
Building plansCan be eligible
Required municipal building permitsCan be eligible
Value of homeowner's own labourNot eligible
Value of homeowner's own toolsNot eligible
Labour or services supplied by a related personGenerally not eligible unless the related person is registered for GST/HST and the statutory conditions are met
Professional contractor workGenerally eligible where the work itself is a qualifying renovation and the other requirements are met

6. The $20,000 Limit and Maximum $3,000 Federal Credit

A qualifying individual can generally claim up to $20,000 of eligible expenses for an eligible dwelling in a tax year. Where more than one qualifying individual is connected with the eligible dwelling, the total qualifying expenses for that dwelling cannot exceed $20,000. The claim can be divided among the qualifying individual and eligible individuals who can claim in respect of that person, subject to the statutory rules. The federal credit is generally 15% of the qualifying amount, so $20,000 × 15% = $3,000.

Key Framework Highlights:
  • The $20,000 limit is an expense limit, not a $20,000 cash payment.
  • The $3,000 amount is the maximum federal credit produced by a full $20,000 qualifying claim at 15%.
  • The total amount claimed for an eligible dwelling cannot simply be multiplied by the number of people living there.
  • Where claims are split among eligible claimants, the combined eligible-dwelling limit must still be respected.

7. 2026 Rule: HATC and the Medical Expense Tax Credit Cannot Both Be Claimed for the Same Expense

A major 2026 change applies to expenses that could otherwise qualify for both the HATC and the Medical Expense Tax Credit (METC). Bill C-15, the Budget 2025 Implementation Act, No. 1, received Royal Assent on March 26, 2026. The enacted amendment applies from January 1, 2026 and prevents an expense that has been claimed under the METC from also being treated as a qualifying expenditure for the HATC. Taxpayers therefore must choose the applicable tax treatment for the same expense rather than double-claiming it.

Expense Timing2026 Treatment
Expense incurred on or after January 1, 2026 and claimed under METCThe same expense cannot also qualify for HATC
Expense qualifies for both HATC and METC but has not been claimed under METCThe taxpayer should compare the available tax treatment and claim the expense under the credit for which the statutory conditions and economic benefit are most favourable
Expense from an earlier tax yearEarlier-year rules can differ; do not retroactively apply the 2026 restriction to prior years without checking the applicable legislation and return year

8. Business or Rental Use of the Dwelling

If part of an eligible dwelling is used to earn business or rental income, CRA limits the HATC claim to the portion of qualifying expenses relating to personal-use areas. Expenses for common areas or improvements that benefit the housing unit as a whole must be allocated between personal and income-earning use under the applicable rules.

Key Framework Highlights:
  • Do not automatically claim 100% of a qualifying renovation when part of the dwelling is used for rental or business purposes.
  • A ramp or handrail that benefits the entire dwelling may need to be allocated between personal-use and income-earning use.
  • Renovation expenditures incurred for an income-earning portion of the home can require separate tax treatment under business or rental rules.
  • The HATC analysis should be coordinated with Form T2125 or rental-income rules where the dwelling has mixed use.

9. Condominiums and Co-operative Housing

CRA allows a qualifying individual who lives in a condominium or co-operative housing arrangement to claim a share of qualifying expenses incurred for common areas, where the statutory conditions are met. Supporting documentation should identify the nature of the common-area renovation and the claimant's share of the cost.

Action Checklist:
  • Obtain the condominium or co-operative corporation's breakdown of the qualifying renovation cost.
  • Confirm the renovation itself satisfies the HATC eligibility conditions.
  • Determine the claimant's share of the eligible cost.
  • Retain the corporation's documentation and proof of payment with the tax records.

10. Government Assistance, Rebates and Reimbursements

CRA states that eligible HATC expenses are not generally reduced by government assistance, including grants, forgivable loans or federal/provincial/territorial tax credits. CRA also states that reasonable vendor or manufacturer rebates and incentives generally do not reduce eligible expenditures under the HATC. However, ordinary reimbursement principles and the exact structure of a payment should still be reviewed before assuming the full invoice is eligible.

Key Framework Highlights:
  • Government assistance does not automatically eliminate HATC eligibility.
  • Vendor or manufacturer rebates can be treated differently from ordinary reimbursement.
  • Keep records identifying the source, amount and nature of any grant, rebate, loan or credit connected with the renovation.
  • Do not assume that every third-party payment has identical tax treatment.

11. Expenses That Do Not Qualify

The HATC excludes several categories of expenditures even if they occur in a home occupied by a senior or person with a disability.

ExpenseHATC Treatment
Property acquired separately and usable independently of the renovationNot eligible
Annual, recurring or routine repair or maintenanceNot eligible
Household appliancesNot eligible
Electronic home-entertainment devicesNot eligible
Housekeeping servicesNot eligible
Security monitoringNot eligible
Gardening or outdoor-maintenance servicesNot eligible
Financing costs for the renovationNot eligible
Renovation undertaken mainly to increase or maintain the dwelling's valueNot eligible

12. Documentation and Proof of Payment

HATC claims should be supported by documentation showing what was purchased or performed, who supplied it, when it was purchased or performed, where the renovation occurred and how much was paid. CRA states that supporting documents should not normally be sent with the return, but they should be retained in case the CRA requests them.

Action Checklist:
  • Keep itemized contractor invoices.
  • Keep the contractor or supplier's name and business information.
  • Keep descriptions of the renovation work and the dwelling address where appropriate.
  • Keep dates for goods acquired and work performed.
  • Keep proof of payment such as paid invoices, credit-card records or other payment evidence.
  • Keep building plans and permit records where those costs are claimed.
  • Keep documents showing the qualifying individual's relationship to the dwelling and claimant where a family-member claim is involved.
  • Retain the records for the CRA's applicable record-retention period.

13. How to Claim HATC on Line 31285

For the federal return, calculate the eligible amount using the federal worksheet and enter the result on Line 31285. The claim is a federal non-refundable tax credit. The same renovation expense should not be included under the Medical Expense Tax Credit for 2026 and later expenses covered by the enacted anti-double-claim amendment.

Action Checklist:
  • Confirm the qualifying individual and claimant eligibility.
  • Confirm the eligible dwelling and qualifying renovation requirements.
  • Total eligible expenses incurred during the relevant tax year.
  • Remove or allocate any amounts that do not qualify under the HATC rules.
  • Apply the $20,000 annual eligible-dwelling limit.
  • Use the federal worksheet to calculate the HATC amount.
  • Enter the resulting amount on Line 31285.
  • Do not also claim a 2026 qualifying expense under the Medical Expense Tax Credit if the expense has been used for the HATC.
  • Retain supporting documents.

14. HATC vs Medical Expense Tax Credit vs Multigenerational Home Renovation Tax Credit

These federal renovation-related credits have different eligibility rules and cannot simply be stacked on the same expenditure. The 2026 HATC/METC amendment specifically prevents the same expense from qualifying under both HATC and METC. The Multigenerational Home Renovation Tax Credit (MHRTC) has separate requirements relating to creating a qualifying secondary unit and also contains rules preventing the same expense from being claimed under the other renovation credits.

CreditPrimary Purpose2026 Same-Expense Relationship
Home Accessibility Tax CreditAccessibility, mobility, functionality or safety improvements for a qualifying individualCannot use the same 2026 expense under both HATC and METC
Medical Expense Tax CreditEligible medical and disability-related expenses meeting the METC rulesA qualifying 2026 renovation expense cannot be claimed under both METC and HATC
Multigenerational Home Renovation Tax CreditCreation of a qualifying secondary unit for a qualifying person/family relationshipSame expenses cannot be claimed across MHRTC and the HATC/METC renovation claims where the statutory anti-duplication rules apply

15. 2026 Examples

The following examples illustrate the mechanics without replacing the statutory eligibility analysis.

16. Common HATC Mistakes to Avoid

The most common errors are caused by treating the HATC as a simple 15% renovation rebate.

Key Framework Highlights:
  • Calling the credit a guaranteed $3,000 tax refund rather than a maximum $3,000 non-refundable federal credit.
  • Treating $20,000 as a separate annual limit for every person living in the dwelling rather than considering the eligible-dwelling limit.
  • Claiming the same 2026 expense under both HATC and the Medical Expense Tax Credit.
  • Assuming every senior homeowner automatically qualifies regardless of renovation purpose and dwelling conditions.
  • Assuming that any work done by a family member is eligible.
  • Claiming the homeowner's own labour or tools as eligible expenses.
  • Including routine maintenance such as ordinary roof or siding repairs.
  • Including household appliances, entertainment electronics or financing costs.
  • Ignoring business or rental use of part of the dwelling.
  • Failing to keep proof of payment and itemized descriptions of the work.
  • Using the medical-expense double-claim rule from older CRA pages for a 2026 expense.
  • Treating a renovation's incidental increase in property value as an automatic disqualifier; the main purpose of the renovation matters.

17. 2026 Step-by-Step HATC Workflow

A reliable HATC claim begins with eligibility and ends with the federal worksheet rather than simply multiplying a contractor invoice by 15%.

Action Checklist:
  • Identify the qualifying individual and determine whether the claimant is the qualifying individual or an eligible individual claiming for that person.
  • Confirm the eligible dwelling and ownership/occupancy conditions.
  • Confirm that the renovation is enduring and integral to the dwelling.
  • Document how the work improves access, mobility, functionality or safety.
  • Collect invoices, receipts, permits, plans and proof of payment.
  • Separate qualifying costs from routine maintenance, appliances, financing costs and other excluded items.
  • If you performed the work yourself, include qualifying materials and other eligible outlays but exclude the value of your labour and tools.
  • Review any family-member contractor relationship and the GST/HST-registration exception.
  • Consider whether the same expenditure could otherwise qualify for the METC and apply the 2026 anti-double-claim rule.
  • Apply the $20,000 eligible-dwelling limit.
  • Complete the federal worksheet.
  • Enter the calculated credit on Line 31285.
  • Retain supporting documentation.

18. Quick Decision Framework

Use this sequence to determine whether a renovation is potentially claimable under HATC in 2026.

Frequently Asked Questions

The HATC generally applies to up to $20,000 of qualifying renovation expenses per year for an eligible dwelling. At the 15% federal credit rate, the maximum federal credit calculation is $3,000. Because HATC is non-refundable, the actual tax reduction depends on the claimant's federal tax otherwise payable and the other applicable rules.

A qualifying individual is generally someone who is 65 or older or eligible for the Disability Tax Credit, but the complete rules also address eligible individuals who can claim for a qualifying person, the eligible dwelling, ownership and residence conditions, and the qualifying-renovation requirements. Being 65 or DTC-eligible by itself does not make every renovation claimable.

Renovations can qualify when they are enduring and integral to the dwelling and allow the qualifying individual to gain access to, or be mobile or functional within, the dwelling or reduce the risk of harm. Examples can include ramps, grab bars, handrails, widened doorways and other accessibility modifications, provided the statutory conditions are satisfied.

No. Bill C-15 received Royal Assent on March 26, 2026 and enacted a rule effective January 1, 2026 that prevents an expense claimed under the Medical Expense Tax Credit from also being treated as a qualifying HATC expenditure. For a 2026 expense that qualifies for both credits, the taxpayer must choose the applicable tax treatment rather than double-claiming the same expense.

For DIY work, qualifying building materials, fixtures, equipment rentals, building plans and permits can be eligible, but you cannot claim the value of your own labour or tools. Work supplied by a related person is generally not eligible unless that person is registered for GST/HST and the other statutory conditions are satisfied.

CRA excludes several categories, including independently usable property acquired separately from the renovation, annual or routine maintenance, household appliances, electronic home-entertainment devices, housekeeping, security monitoring, gardening or similar services, financing costs and renovations undertaken mainly to increase or maintain the dwelling's value.

Official Government & CRA References

HATC Key Metrics

  • Maximum Eligible Expenses
    $20,000 per year per eligible dwelling
  • Maximum Federal Credit
    $3,000 (15% × $20,000), subject to the non-refundable credit rules
  • Qualifying Individual
    Generally age 65+ or eligible for the Disability Tax Credit
  • Federal Tax LineLine 31285

Related Tax Tools

Disability Tax Credit (DTC) Guide→Multigenerational Home Renovation Tax Credit Guide→Medical Expense Tax Credit Guide→

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