Barrier Free Home Modifications

The Healthy Homes Renovation Tax Credit is a new permanent, refundable personal income tax credit to assist with the cost of home modifications that improve accessibility or help a senior be more functional at home. The credit, worth up to $1,500 each year, is calculated as 15% of up to $10,000 in eligible home renovation expenses. It can be claimed by senior homeowners and tenants, as well as those who share a home with a senior relative.

What Expenses are Elligible?

• Renovations to permit a first-floor occupancy or secondary suite for a senior
• Grab bars & related reinforcements around toilets, tubs and showers
• Hand rails in corridors
• Wheelchair ramps & lifts
• Stairlifts & elevators
• Walk-in/wheel-in bathtubs & showers
• Widening passage doors
• Lowering existing counters/cupboards
• Adjustable counters/cupboards
• Accessible light switches & outlets
• Door locks that are easy to operate
• Lever handles on doors & faucets, instead of knobs
• Pull-out shelves under counter to enable work from a seated position• non-slip flooring in the bathroom
• Hand-held shower on adjustable rod or high-low mounting brackets•
• Additional light fixtures throughout the home & exterior entrances
• Swing clear hinges to widen doorways
• Creation of knee space under the basin to enable use from a seated position (& insulation of any hot-water pipes)
• Relocation of tap to front or side for easier access
• Hands-free faucets
• Motion-activated lighting
• Touch-and-release drawers and cupboards

Am I eligible?

You are eligible if you are a senior (65 years of age or older by the end of the taxation year for which the credit is claimed) who owns or rents your home, or a son, daughter or other family member living with an elderly relative. A landlord renting a home to a senior would not be eligible for the credit.

How can I claim the credit?

Seniors or family members living with a senior can claim the tax credit on their annual Personal Income Tax return, beginning with the 2012 tax return.

What is the eligible period?

For more information about the Healthy Homes Renovation Tax Credit, visit www.rev.gov.on.ca/en/credit/hhrtc/index.html , call 1-800-337-7222 or 1-800-263-7776 for teletypewriter or ask us. We’ll show you many products that are eligible for the tax credit and that will improve your safety and independence while keeping you in your home longer.