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.

Back to top