As per our TurboTax article Home Accessibility Tax Credit (HATC):

What Expenses Qualify?

Generally, if the qualifying renovation allows better accessibility or improves safety, and is permanent it is eligible. Examples of qualified renovations include

• Grab bars and handrails
• Walk-in tubs or wheel-in showers
• Widening doorways for wheelchair accessibility
• Lowering cabinets

Ineligible expenses include

• Household appliances or home-entertainment devices
• Routine maintenance
• Housekeeping costs

As per the Canada Revenue Agency:

What renovations or expenses are eligible and ineligible?

A 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.

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