At 68, I wanted a shower I could enter more easily. While the contractor was there, I also replaced the vanity because I disliked it. Those decisions belonged to the same bathroom project, but they did not automatically belong to the same tax claim.
I asked for an invoice that separated the access work from my change of taste. The contractor understood the distinction immediately. My spreadsheet took a little longer.
Check the person and the home first
The federal home accessibility tax credit is for a qualifying person who is 65 or older at the end of the year, or eligible for the disability tax credit at any time in the year. Certain eligible relatives may also claim. A qualifying dwelling must be in Canada and meet ownership and occupancy conditions; merely paying for work at someone else's address does not establish eligibility. CRA's claimant and dwelling rules.
I owned and lived in my home, so my example did not need the separate rules for a relative's claim. I qualified by age; a DTC approval was not also required for that route.
Identify the actual accessibility work
The renovation must be enduring and integral to the dwelling, helping the qualifying person gain access, move around or function within it, or reducing the risk of harm. An ordinary cosmetic renovation does not qualify just because its owner is over 65. Income Tax Act, section 118.041.
Suppose my itemized bill shows $5,200 for qualifying low-threshold shower access and fixed grab-bar work, plus $1,200 for a vanity replaced solely for appearance. With all other conditions satisfied, the starting accessibility amount is $5,200, not $6,400. This example assumes the access work meets the statutory purpose; the contractor's invoice title alone cannot decide that.
Eligible costs can include materials, professional labour, permits and equipment rental. For do-it-yourself work, your own labour has no claim value. Routine maintenance, appliances, financing costs and work primarily intended to increase property value are excluded. Services from a related person generally do not qualify unless that person is registered for GST/HST. Keep the supplier's details and the dates goods were acquired or services performed. CRA's expense and document guidance.
Treat $20,000 as an expense ceiling
The annual ceiling is $20,000 of qualifying expenses, not a $20,000 refund. It applies per qualifying person and per eligible dwelling under the allocation rules. Two qualifying seniors living in the same home cannot double the dwelling's ceiling. Eligible claimants can agree how to allocate a claim, within the applicable maximum. The credit is non-refundable, so its use depends on federal tax otherwise payable. Calculation and shared-claim limits.
Separate 2025 from the rule beginning in 2026
For 2025, an expense meeting both sets of conditions could be claimed under the home accessibility and medical expense tax credits. CRA's 2025 filing guide describes that treatment. It does not mean every accessibility renovation is also a medical expense. 2025 CRA instructions.
From January 1, 2026, that double claim is no longer allowed. Parliament added an exclusion for an expense included in a medical-expense tax-credit calculation for any taxpayer in any tax year, and repealed the former rule permitting both claims. The amendment received royal assent March 26, 2026, with the January 1 effective date. Enacted amendment, section 42.
For my 2026 project, if a cost also qualifies medically, I need to compare the permitted claims before choosing where to include it. Moving the medical claim to my spouse's return, or to another medical-expense period, does not create permission to claim the same expense twice. The medical route also has its own eligibility and income-threshold calculation.
I kept the itemized invoice, payment record and dates together, with a note showing which credit used each expense. The new vanity still made me happy. It simply had a different column.
Checked October 20, 2026. Federal credit; provincial renovation and medical measures have their own conditions.
