It was not build for business. Mainly use it to store my car.
Unfortunately, you cannot claim for a new garage under Home accessibility tax credit.
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Unfortunately, as seen in the links below, you cannot claim $20,000 in building materials for the garage under the Home Accessibility Tax Credit.
Canada Revenue Agency: Line 31285 – Home accessibility expenses - Canada.ca
TurboTax article: Home Accessibility Tax Credit (HATC) | 2022 TurboTax® Canada Tips (intuit.ca)
Ok. So in my case, I cannot claim anything for my new garage that I have build?