Line 31285 – Home accessibility expenses

Note: Line 31285 was line 398 before tax year 2019.

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Are you eligible?

You can claim an amount for the eligible expenses for a qualifying renovation of an eligible dwelling, if one of the following applies:

A qualifying individual can be either of the following:

An eligible individual is any of the following:

  1. a spouse or common-law partner of a qualifying individual
  2. a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of a qualifying individual, or of the qualifying individual's spouse or common-law partner that has claimed the amount for an "eligible dependant," "caregiver amount," or amount for an "infirm dependent age 18 or older" for the qualifying individual, or could have claimed the amount if:
    • the qualifying individual had no income
    • the qualifying individual is a child, and if that child had been 18 years of age or older in the tax year
    • in the case of the "eligible dependant" amount, the individual was not married and not in a common-law partnership
    • in the case of the amount for an "infirm dependant age 18 or older," where the qualifying individual who is 65 years of age or older at the end of a year, and is not eligible to claim the disability tax credit, the qualifying individual was dependent on the individual because of mental or physical infirmity
  3. if (2) does not apply, an individual who is entitled to claim the disability amount for the qualifying individual, or would be entitled to if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner

Do you have an eligible dwelling?

An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: 

Note

Generally, the land on which the housing unit stands, including adjacent land, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. 

A qualifying individual may have only one eligible dwelling at any time, but may have more than one eligible dwelling in a year (for example, in a situation where an individual moves in the year). When a qualifying individual has more than one eligible dwelling in a year, the total eligible expenses for all such eligible dwellings of the qualifying individual cannot be more than $10,000.

What renovations or expenses are eligible and ineligible?

A qualifying renovation is a renovation or alteration that is of an enduring nature and is integral to the eligible dwelling (including the land that forms part of the eligible dwelling). The renovation must meet one of the following conditions:

An item you buy that will not become a permanent part of your dwelling is generally not eligible.

Eligible expenses

These expense are outlays or expenses made or incurred during the year that are directly attributable to a qualifying renovation of an eligible dwelling. The expenses must be for work performed and goods acquired in the tax year.

Work performed by yourself

If you do the work yourself, the eligible expenses include expenses for:

However, the value of your labour or tools cannot be claimed as eligible expenses.

Work performed by a family member

Expenses are not eligible if the goods or services are provided by a person related to the qualifying individual or the eligible individual, unless that person is registered for goods and services tax/harmonized sales tax (GST/HST) under the Excise Tax Act. If your family member is registered for GST/HST and if all other conditions are met, the expenses will be eligible for the home accessibility tax credit (HATC).

Work performed by professionals

Generally, paid work done by professionals such as electricians, plumbers, carpenters and architects for eligible expenses qualifies as eligible expenses. 

If you're planning on hiring a contractor to do construction, renovation, or repair work on your home, see Protect Yourself – Get it in Writing!

Tip

See The underground economy: Be part of the solution for tips to protect yourself when hiring a contractor.

Ineligible expenses

The following expenses are not eligible for the HATC:

Medical expense tax credit (METC)

You may have an eligible expense that also qualifies as a medical expense.  If so, you can claim the expense as a medical expense and a home accessibility expense. For more information about medical expenses, see lines 33099 and 33199, Eligible medical expenses you can claim on your tax return.

Condominium and co-operative housing corporations

For condominium or co-operative housing corporations, your share of the cost of eligible expenses for common areas qualifies for the HATC.

Other government grants or credits

The HATC is not reduced by assistance, including a grant, forgivable loan, or tax credit, from the federal or a provincial/territorial government.

Vendor rebates or incentives

Eligible expenses are generally not reduced by reasonable rebates or incentives that the vendor or manufacturer of goods or the provider of the service offers.

Business and/or rental use of part of an eligible dwelling

If you earn business or rental income from part of an eligible dwelling, you can only claim the amount for eligible expenses incurred for the personal-use areas of your dwelling.

For expenses incurred and/or goods acquired for common areas or that benefit the housing unit as a whole (such as a ramp or hand rails), you must divide the expense between personal use and income-earning use. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income or Guide T4036, Rental Income.

Completing your tax return

To claim home accessibility expenses complete line 31285 for Home accessibility expenses on the Federal Worksheet, and enter the amount from line 4 of your worksheet on line 31285 of your return.

A maximum of $10,000 per year in eligible expenses can be claimed for a qualifying individual. When there is more than one qualifying individual for an eligible dwelling, the total eligible expenses cannot be more than $10,000 for the dwelling. The claim can be split between the qualifying individual and the eligible individual(s) for the qualifying individual. If the claimants cannot agree on what amount each person can claim, the CRA will determine the amounts.

Supporting documents

Eligible expenses must be supported by acceptable documentation, such as agreements, invoices, and receipts. They must clearly identify the type and quantity of goods bought or services provided, including, but not limited to, the following information, as applicable:

To verify whether someone is registered for GST/HST, consult the GST/HST Registry.

Forms and publications

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