Disability - related modifications

Other business expenses - Canada.ca

You can deduct expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of adding them to the capital cost of your building.

Eligible disability-related modifications include changes you make to accommodate wheelchairs, such as:

  • installing hand-activated power door openers
  • installing interior and exterior ramps
  • modifying a bathroom, an elevator, or a doorway

You can also deduct expenses paid to install or get the following disability-related devices and equipment:

  • elevator car-position indicators (such as braille panels and audio indicators)
  • visual fire-alarm indicators
  • listening or telephone devices for people who have a hearing impairment
  • disability‑specific computer software and hardware attachments.

In addition, you may be able to deduct expenses for disability-specific computer software and hardware attachments.

Enabling Accessibility Fund

Enabling Accessibility Fund - Canada.ca

The Enabling Accessibility Fund is a federal Grants and Contributions program that supports capital costs of construction and renovations related to improving physical accessibility and safety for people with disabilities in Canadian communities and workplaces.

From installing automated door openers, constructing a universally designed office or retrofitting a washroom with an accessible toilet, grab bars and taps, the Enabling Accessibility Fund works to enable Canadians with disabilities to participate in their community and the economy.

Workplace Accessibility Stream

The Workplace Accessibility Stream of the Enabling Accessibility Fund provides funding to eligible recipients for projects that improve accessibility in workplaces across Canada. Projects may include:

  • renovating, retrofitting or constructing workplaces in which job opportunities for people with disabilities could be created or maintained;
  • retrofitting motor vehicles for work use ; and
  • providing information and communications technologies for work use.s

To be considered eligible for funding, projects must be directly related to maintaining or creating job opportunities for people with disabilities. All projects must also respond to funding priorities identified during calls for proposals, including support from their community.

Community Accessibility Stream

The Community Accessibility Stream of the Enabling Accessibility Fund is designed to provide funding to eligible recipients for projects that improve accessibility in communities across Canada. Projects may include:

  • renovating, retrofitting or constructing community facilities where programs and/or services are offered to people with disabilities;
  • retrofitting motor vehicles used as community-based transportation; and,
  • providing information and communications technologies to make them more accessible for the community.

To be considered eligible for funding, projects must be directly related to removing barriers and increasing accessibility for people with disabilities in Canadian communities. All projects must also meet the specific eligibility criteria identified in the calls for proposals, including support from the community.

Organizations that want to help seniors make a difference in the lives of others and in their communities are eligible to receive federal grants and contributions funding. Projects must be led or inspired by seniors and address one or more of the following five program objectives:

  • promoting volunteerism among seniors and other generations;
  • engaging seniors in the community through the mentoring of others;
  • expanding awareness of elder abuse, including financial abuse;
  • supporting the social participation and inclusion of seniors; and
  • providing capital assistance for new and existing community projects and/or programs for seniors.

Community-Based Projects for Seniors

New Horizons for Seniors Program - Community-based projects (up to $25,000) - Canada.ca

Community-based projects under the New Horizons for Seniors Program (NHSP) that enable seniors to share their knowledge, skills and experiences with others, and help communities increase their capacity to address local issues, are eligible to receive up to $25,000 per year, per organization.

Projects must address one or more of the program’s five objectives:

  1. promoting volunteerism among seniors and other generations;
  2. engaging seniors in the community through the mentoring of others;
  3. expanding awareness of elder abuse, including financial abuse;
  4. supporting the social participation and inclusion of seniors; and
  5. providing capital assistance for new and existing community projects and/or programs for seniors.

 

Home Buyers’ Plan (HBP)

What is the Home Buyers' Plan (HBP)? - Canada.ca

Call (800) 959-8281 for additional information or visit the above website.

How to participate in the Home Buyers' Plan (HBP)

The Home Buyers' Plan (HBP) is a program that allows you to withdraw funds from your Registered Retirement Savings Plans (RRSPs) to buy or build a qualifying home for yourself or for a related person with a disability. The HBP allows you to pay back the withdrawn funds within a 15-year period.

You can withdraw funds from more than one RRSP as long as you are the owner of each RRSP account. Your RRSP issuer will not withhold tax on withdrawn amounts of $35,000 or less. Some RRSPs, such as locked-in or group RRSPs, do not allow you to withdraw funds from them.

Certain conditions must be met in order to be eligible to participate in the HBP, including the following:

  • you must be considered a first-time home buyer
  • you must have a written agreement to buy or build a qualifying home, either for yourself or for a related person with a disability
  • you must be a resident of Canada when you withdraw funds from your RRSPs under the HBP and up to the time a qualifying home is bought or built
  • You must intend to occupy the qualifying home as your principal place of residence within one year after buying or building it. If you buy or build a qualifying home for a related person with a disability, or help a related person with a disability to buy or build a qualifying home, you must intend that that person occupies the qualifying home as his or her principal place of residence
  • In all cases, if you have previously participated in the HBP, you may be able to do so again if your repayable HBP balance on January 1st of the year of the withdrawal is zero and you meet all the other HBP eligibility conditions.

Do you meet the HBP eligibility conditions?

Or

  • You must have a written agreement to buy or build a qualifying home for a related person with a disability, or to help a related person with a disability buy or build a qualifying home (obtaining a pre-approved mortgage does not satisfy this condition).

Line 31285 – Home accessibility expenses

Note: Line 31285 was line 398 before tax year 2019.

Line 31285 – Home accessibility expenses - Canada.ca

Are you eligible?

You can claim an amount for the eligible expenses for a qualifying renovation of an eligible dwelling, if either of the following applies to you:

qualifying individual can be either of the following:

  • an individual who is eligible for the disability tax credit at any time in the year
  • an individual who is 65 years of age or older at the end of the year

An eligible individual is any of the following:

  1. a spouse or common-law partner of a qualifying individual
  2. a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of a qualifying individual, or of the qualifying individual's (spouse or common-law partner) that has claimed the amount for an "eligible dependant," "caregiver amount," or amount for an "infirm dependent age 18 or older" for the qualifying individual, or could have claimed such an amount if:
    • the qualifying individual had no income
    • 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," where the qualifying individual who is 65 years of age or older at the end of a year, and is not eligible to claim the disability tax credit, the qualifying individual was dependent on the individual because of mental or physical infirmity
  3. if (2) does not apply, an individual who is entitled to claim the disability amount for the qualifying individual, or would be entitled if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner

Do you have an eligible dwelling?

An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: 

  • It is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual
  • It is owned (either jointly or otherwise) by the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not throughout the year own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada

Note

Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling.

A qualifying individual may have only one eligible dwelling at any time, but may have more than one eligible dwelling in a year (for example, in a situation where an individual moves in the year). When a qualifying individual has more than one eligible dwelling in a year, the total eligible expenses for all such eligible dwellings of the qualifying individual cannot be more than $10,000.

What renovations or expenses are eligible and ineligible?

qualifying renovation is a renovation or alteration that is of an enduring nature and is integral to the eligible dwelling (including the land that forms part of the eligible dwelling). The renovation must meet one of the following conditions:

  • allow the qualifying individual to gain access to, or to be mobile or functional within, the dwelling
  • reduce the risk of harm to the qualifying individual within the dwelling or in gaining access to the dwelling

An item you buy that will not become a permanent part of your dwelling is generally not eligible.

Eligible expenses

These expense are outlays or expenses made or incurred during the year that are directly attributable to a qualifying renovation of an eligible dwelling. The expenses must be for work performed and goods acquired in the tax year.

Work performed by yourself

If you do the work yourself, the eligible expenses include expenses for:

  • building materials
  • fixtures
  • equipment rentals
  • building plans
  • permits

However, the value of your labour or tools cannot be claimed as eligible expenses.

Work performed by a family member

Expenses are not eligible if the goods or services are provided by a person related to the qualifying individual or the eligible individual, unless that person is registered for goods and services tax/harmonized sales tax (GST/HST) under the Excise Tax Act. If your family member is registered for GST/HST and if all other conditions are met, the expenses will be eligible for the home accessibility tax credit (HATC).

Work performed by professionals

Generally, paid work done by professionals such as electricians, plumbers, carpenters and architects for eligible expenses qualifies as eligible expenses.

If you're planning on hiring a contractor to do construction, renovation, or repair work on your home, see Protect yourself – Get it in writing!

Tip

See underground economy for tips to protect yourself when hiring a contractor.

Ineligible expenses

The following expenses are not eligible for the HATC:

  • amounts paid to acquire a property that can be used independently of the qualifying renovation
  • the cost of annual, recurring, or routine repair or maintenance
  • amount paid to buy household appliances
  • amount paid to buy electronic home-entertainment devices
  • the cost of housekeeping, security monitoring, gardening, outdoor maintenance, or similar services
  • financing costs for the qualifying renovation
  • the cost of renovation incurred mainly to increase or maintain the value of the dwelling
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