Disability – related modifications
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.