Quick answer
For a home where someone 65 or older lives, the federal Home Accessibility Tax Credit returns 14% of up to $20,000 of renovation costs in 2026, so up to $2,800. Building a self-contained suite so a parent can move in qualifies instead for the refundable Multigenerational Home Renovation Tax Credit, up to $7,000.
BC and New Brunswick add a refundable provincial credit of up to $1,000. BC, Quebec and Ontario also have grants for low- and moderate-income households or people with disabilities that can cover much more of the cost.
Calculate it: what your renovation gets back
Pick the province and the kind of work. The calculator applies the 2026 federal credit and, where one exists, the provincial seniors' renovation credit.
Home Accessibility Tax Credit (federal)
- Who qualifies: a person 65 or older at the end of the year, or eligible for the disability tax credit. A spouse or a relative who supports them can claim instead, for a home they share.
- Which home: a home in Canada that the qualifying person (or the family member claiming) owns and lives in. Condo and co-op owners can claim their share of common-area work.
- How much: up to $20,000 of expenses a year per person, and no more than $20,000 per home when two qualifying people live there. The credit equals the lowest federal tax rate times the expenses: 15% until 2024, 14.5% in 2025 and 14% in 2026 (up to $2,800).
- What counts: permanent work that makes the home safer or easier to get around: grab bars, walk-in tubs and wheel-in showers, ramps, stair lifts, wider doorways, non-slip flooring, lowered counters. Materials, permits, rentals and contractors' fees all count; work by a relative counts only if they are registered for GST/HST.
- What does not: appliances, furniture and other items that can be used separately from the renovation, routine repairs and maintenance, security monitoring, housekeeping, gardening, financing costs, and work done mainly to add value to the home.
- Non-refundable: it only lowers federal tax owed. A senior with little tax can let a spouse or supporting relative claim it instead.
- Proposed $1,000 flat claim: the Budget 2026 tax measures (November 5, 2026) propose an optional flat $1,000 claim instead of adding up receipts, usable once per person in a lifetime and by one person per home per year. For bigger jobs, claiming actual costs is worth more. Not yet law.
- Where to claim: line 31285 of the federal return. Keep invoices and receipts.
Multigenerational Home Renovation Tax Credit (federal)
This credit is for creating a self-contained secondary unit (with its own entrance, kitchen, bathroom and sleeping area) so a senior 65 or older, or an adult eligible for the disability tax credit, can live with a relative.
- How much: up to $50,000 of costs per renovation, at the lowest federal rate: up to $7,000 in 2026 ($7,250 in 2025, $7,500 before).
- Refundable: paid even if no tax is owed.
- Once per person: it can be claimed for one renovation per qualifying individual, in the year the renovation is finished (line 45355, Schedule 12).
- No double counting: costs claimed for this credit cannot also be claimed under the Home Accessibility Tax Credit or the medical expense credit.
Renovations as a medical expense
Renovations can also count as a medical expense when they are reasonable costs to let a person with a severe and prolonged mobility impairment (or who lacks normal physical development) get into, move around or function in the home. The federal medical expense credit is 14% of expenses above $2,890 or 3% of net income, whichever is less, and there is no $20,000 cap.
Through the 2025 tax year, the CRA allows an expense that qualifies for both credits to be claimed under both. Budget 2025 (November 4, 2025) proposed that, from the 2026 tax year, an expense claimed as a medical expense can no longer also be claimed under the Home Accessibility Tax Credit. Check the CRA's guidance for 2026 before filing.
Provincial credits and grants
| Province | Program | How much | Who it is for |
|---|---|---|---|
| British Columbia | Seniors' Home Renovation Tax Credit | 10% of up to $10,000; up to $1,000 a year, refundable | People 65+ or eligible for the disability tax credit, and family members living with them; principal residence |
| British Columbia | BC Rebate for Accessible Home Adaptations (BC RAHA) | Up to $20,000 per home | Low- and moderate-income homeowners, renters and landlords, for people with disabilities or diminished abilities from aging |
| New Brunswick | Seniors' Home Renovation Tax Credit | 10% of up to $10,000; up to $1,000 a year, refundable | Seniors and family members living with them; not based on income |
| Ontario | Home and Vehicle Modification Program (March of Dimes, provincially funded) | Funding for home modifications and devices, with a lifetime limit | People with a substantial physical disability when no other funding is available; income-tested |
| Ontario | Seniors Care at Home Tax Credit | 25% of up to $6,000 of medical expenses; up to $1,500, refundable | People 70+, reduced above about $35,000 of family net income; only renovations that count as medical expenses |
| Quebec | Programme d'adaptation de domicile (PAD) | Up to $50,000 for the first eligible person in a household, $10,000 for each additional person | People with a significant and persistent disability; registrations reopened August 12, 2026 |
Other provinces have no seniors' renovation tax credit; some cities and housing agencies run their own repair or accessibility programs. Grants usually have to be approved before work starts, so apply first.
Example: a $15,000 bathroom in BC
A 72-year-old in Victoria replaces a tub with a wheel-in shower and adds grab bars for $15,000. The federal credit is 14% × $15,000 = $2,100 (if they owe at least that much federal tax), and the BC credit is 10% × $10,000 = $1,000, refundable. The work ends up costing about $11,900. If their household qualifies for BC RAHA, a rebate approved before the work could cover most of the rest.