If you or a loved one is a senior or a person with a disability, you may be planning home renovations to make your living space safer and more accessible. The Canadian tax system offers two important credits that can help offset the cost of these renovations: the Home Accessibility Tax Credit (HATC) and the Medical Expense Tax Credit (METC). For 2025, there’s a unique planning opportunity to claim both credits for the same expense—something that will change starting in 2026. Here’s what you need to know.
What Is the Home Accessibility Tax Credit (HATC)?
First, The HATC is a non-refundable tax credit designed to help Older people and people with disabilities (or their supporting family members) with the cost of making their homes safer and more accessible.
Who is eligible?
- Qualifying individuals: Anyone who is eligible for the Disability Tax Credit at any time in the year, or anyone who is 65 years of age or older at the end of the year.
- Eligible individuals: This includes spouses, common-law partners, and certain close relatives (such as parents, children, siblings, aunts, uncles, nieces, or nephews) who support the qualifying individual.
What is an eligible dwelling?
- The qualifying individual or eligible individual must own a home in Canada, either fully or jointly.
- The qualifying individual ordinarily lives in the home during the year.
What expenses qualify?
- Renovations or alterations that are of an enduring nature and integral to the home, and that:
- Allow the qualifying individual to gain access to, or be mobile or functional within, the home, or
- Reduce the risk of harm within the home or in gaining access to it.
- Examples: Installing wheelchair ramps, walk-in bathtubs, grab bars, or widening doorways.
How much can you claim?
- You can claim up to $20,000 in eligible expenses per year, for a maximum tax credit of $3,000 (15% of $20,000).
What Is the Medical Expense Tax Credit (METC)?
Next, The METC is a non-refundable tax credit that helps individuals and their supporting family members with the cost of a wide range of medical expenses, including certain home renovations.
Who is eligible?
Specifically, Any taxpayer who has eligible medical expenses for themselves, their spouse or common-law partner, or their dependants.
What expenses qualify?
- A broad list of medical expenses, including renovations or alterations to a home that are necessary for a person with a severe and prolonged mobility impairment or who lacks normal physical development, to enable them to gain access to, or be mobile or functional within, the home.
- The expense cannot typically increase the home’s value or be incurred by someone without a disability.
How much can you claim?
- You can claim the total eligible medical expenses minus the lesser of 3% of your net income or a fixed amount ($2,759 for 2024; this amount is indexed annually).
Can You Claim Both Credits for the Same Expense?
Yes, for 2025, you can “double dip.” If a home renovation or alteration qualifies for both the HATC and the METC, you can claim the same expense under both credits, provided you meet the eligibility criteria for each.
Example:
- You install a wheelchair ramp for your parent, who is eligible for the Disability Tax Credit and lives with you.
- The cost of the ramp is $10,000.
- For 2025, you can claim the $10,000 as a home accessibility expense (HATC) and also as a medical expense (METC), maximizing your tax savings.
Furthermore, This “double dipping” is currently allowed under the law. The Canada Revenue Agency confirms you can claim both credits if an expense qualifies for each.[3].
What’s Changing in 2026?
Budget 2025 proposes to end this double claim. Starting in the 2026 tax year, you will no longer be able to claim the same expense under both the HATC and the METC. If you claim an expense under the Medical Expense Tax Credit, you cannot also claim it under the Home Accessibility Tax Credit, and vice versa [4].
What does this mean for you?
If you are planning eligible home renovations or alterations, completing and paying for them in 2025 could allow you to claim both credits for the same expense—something that will not be possible for expenses incurred in 2026 or later.
Key Takeaways
HATC: For Older people and people with disabilities (or their supporting family), for renovations that improve accessibility or safety in the home. Up to $20,000 in expenses per year.
- METC: For a wide range of medical expenses, including certain home renovations for people with severe mobility impairments.
- For 2025 only: You can claim both credits for the same eligible expense if you meet the criteria for both.
- Starting in 2026: You must choose one credit or the other for each expense; double dipping will no longer be allowed.
Planning Tip:
Finally, If you are considering renovations to improve accessibility or safety in your home, and you or your family member qualifies, completing the work in 2025 could maximize your tax benefit by allowing you to claim both the HATC and the METC for the same expense. After 2025, you’ll need to choose which credit to claim for each expense.
However, Always keep detailed receipts and documentation for your expenses, and consult a tax professional if you have questions about your specific situation.
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