The Home Accessibility Tax Credit (HATC) is a non-refundable federal tax credit for renovations and alterations that make a dwelling more accessible.
Who is eligible?
A “qualifying individual” is someone who is 65 years or older, or someone who has a disability that qualifies them for the Disability Tax Credit.
The credit may be claimed by the spouse, common-law partner, or certain supporting relatives of the qualifying individual, if the following criteria are met:
-the qualifying individual had no income;CRA Website
-for a qualifying individual who is a child, 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, the qualifying individual who is 65 years of age or older at the end of a year and who is not eligible to claim the disability tax credit, the qualifying individual was dependent on the individual because of mental or physical infirmity.
What can I claim?
Up to $10,000 in expenses can be claimed under the Home Accessibility Tax Credit, for renovations and alterations that are “enduring in nature and integral to the to the dwelling.”
Some examples of eligible costs include walk-in bathtubs, wheel-in showers, wheelchair ramps, and grab bar installation. Receipts must be saved to prove all expenses in the case of an audit.
For more information on the Home Accessibility Tax Credit, talk to a tax professional and/or consult the CRA website.