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Home Accessibility Tax Credit, part 1in Tax Advice Information and Updates
The Home Accessibility Tax Credit (HATC) is a non-refundable tax credit that can be claimed for eligible expenses incurred for work performed or goods acquired for a qualifying renovation of an eligible dwelling of a qualifying individual. It is available for the 2016 and subsequent tax years and applies to the total eligible expenses up to $10,000 per year, resulting in a maximum non-refundable tax credit of $1,500 ($10,000 x 15%).
Who is eligible for the HATC?
You are eligible to claim the HATC if you are a qualifying individual or an eligible individual making a claim for a qualifying individual.
A qualifying individual is an individual who is eligible to claim the disability tax credit at any time in a tax year, or an individual who is 65 years of age or older at the end of a tax year.
An eligible individual includes a spouse, common-law partner, and supporting relatives of a qualifying individual. A supportive relative is one who has claimed the amount for an eligible dependant, caregiver amount or amount for infirm dependants age 18 or older for a qualifying person or could have claimed the mentioned amount if:
- the qualifying individual has no income,
- for a qualifying individual who is a child, if that child had been 18 years of age or older in the tax year,
- in the case of the eligible dependant amount, the individual was not married and not in a common-law partnership, and
- in the case of the amount for an infirm dependant 18 years of age or older, the qualifying individual who is 65 years of age or older at the end of a year and who is not eligible to claim the disability tax credit, the qualifying individual was dependant on the individual because of mental or physical infirmity.
What is an eligible dwelling?
An eligible dwelling is a housing unit located in Canada. This dwelling must be the principal residence of the qualifying individual at any time in the tax year. A qualifying individual may only have one principal residence at any time but may have more than one principal residence in a tax year.
A dwelling will also be considered to be an eligible dwelling if the qualifying individual does not own a principal residence and if it is the principal residence of an eligible individual for the qualifying individual who ordinarily resides in the dwelling with the eligible individual.