Is there a deduction or credit for home renovations due to disability?

[eneilson]

My sister has a severe disability and we had to renovate her bathroom to make it usable.  I see the Healthy Homes credit but it appears it is only for seniors. She is under 65. Is there any other deduction / credit that we can claim this under? Location is Ontario.

[Delphision · Accepted solution]

You may be able to claim the cost, or a portion of it as medical expense per CRA below. 

You may also want to look into a Disability Tax Certificate, in order to reduce any income tax payable.  The remainder of the credit can be transferred to caregivers.

There may also be city or provincial credits on your property tax due to renovation of the home due to disability.

Renovation or construction expenses – the amounts paid for changes to give a person access to (or greater mobility or functioning within) their dwelling, when that person has a severe and prolonged mobility impairment or lacks normal physical development.

Costs for renovating or altering an existing dwelling or the incremental costs in building the person's principal place of residence may be incurred. These costs can be claimed minus any related rebates such as for goods and services tax/harmonized sales tax (GST/HST).

Renovation or construction expenses have to be reasonable and meet the following conditions:

• they would not typically be expected to increase the value of the dwelling; and
• they would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include:

• buying and installing outdoor or indoor ramps if the person cannot use stairs;
• enlarging halls and doorways to give the person access to the various rooms of his or her dwelling; and
• lowering kitchen or bathroom cabinets so the person can use them.

While these incurred costs to renovate or alter a dwelling to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person's particular circumstances and the expenses incurred meet all of the conditions.