Fiscal and Financial Planning Guide 2024-2025
Elders > Federal Home Accessibility Tax Credit (aged 65 and more) and Quebec independent living tax credit for seniors (aged 70 and more)
Federal (age 65 and over)
People aged 65 and older, as well as those eligible for the disability tax credit, may be eligible for a non-refundable tax credit of up to $2,500 for expenses of up to $20,000 related to work designed to make the home accessible and facilitate the performance of daily living activities, or to reduce the risk of injury in the home. The work must be of a permanent nature and form an integral part of the home.
Examples of eligible work :
- steel wheelchair ramps;
- bathtubs with door;
- grab bars;
- mechanical chair for going up and down stairs.
Expenses for routine maintenance (painting, housework), renovations or furniture purchases are not eligible.
Quebec (age 70 and over)
If you’re over age 70, you may also be eligible for a refundable tax credit equal to 20% of the expenses for home mobility aids as described above for the federal Accessibility Tax Credit. There is no maximum limit on eligible expenses. However, the first $250 is not eligible.
In Quebec, in addition to the above, expenses for the purchase, rental or installation of the following equipment to maintain independence are eligible:
- Canes, crutches, walker;
- Non-motorized wheelchair;
- Hospital bed;
- Hearing aids;
- Warning system for the hearing-impaired.
Combined tax savings (federal and Quebec)
As described above, a person aged 70 or over is entitled to both the federal credit and the Quebec credit for work to continue living independently in his or her home.
