B.C.’s Home Renovation Tax Credit for Seniors and Persons with Disabilities

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The Home Renovation Tax Credit for Seniors and Persons with Disabilities assists eligible individuals 65 and over and persons with disabilities with the cost of certain permanent home renovations to improve accessibility or be more functional or mobile at home.

You’re eligible to claim the credit for the year if on the last day of the tax year you’re:

  • a resident of B.C., and
  • a senior or a family member living with a senior, or
  • a person with a disability or a family member living with a person with a disability (for 2016 and later tax years).

If you qualify for the disability tax credit, you’re eligible for this credit.  If you aren’t claiming the disability amount because you’re claiming fees you paid for an attendant or care in a nursing home, you may still be eligible.

The maximum amount of the credit is $1,000 per tax year and is calculated as 10{cae2521f64dcff784c511b644c6cc8c98f9594c79acdd41ba953a724385391e5} of the qualifying renovation expense (maximum $10,000 in expenses). The credit is a refundable tax credit.

What Qualifies

The renovation must be to your principal residence, which is the home you primarily live in.

The renovation or alteration must help a senior or a person with a disability by:

  • improving access to the home or land,
  • improving mobility and functions within the home or land, or
  • reducing the risk of harm within the home or land.

The main purpose of the renovation can’t be to increase the value of the home or land.

Examples of qualifying renovations or alterations include:

  • Bathtubs – walk-in
  • Flooring – non-slip or to allow the use of walkers or wheelchairs
  • General renovation costs – necessary to enable access for seniors or persons with disabilities to first-floor or secondary suites
  • Grab bars and related reinforcements around the toilet, tub and shower
  • Hand rails in corridors
  • Wheelchair ramps, stair/wheelchair lifts and elevators

What Doesn’t Qualify

Examples of renovations or alterations that do not qualify include:

  • Aesthetic enhancements – such as landscaping or redecorating
  • Appliances – all appliances including those with front located controls, side swing ovens, etc
  • General maintenance – such as plumbing or electrical repairs
  • Home medical monitoring equipment
  • Services, such as:
    • Home care services
    • Housekeeping services
  • Vehicles adapted for people with mobility limitations
  • Walkers
  • Wheelchairs

Claiming the Credit

You must retain documentation to support your claim, including receipts from suppliers and contractors. If work has been performed by a family member, receipts for labour and materials must have a GST/HST number.

If you would like more information about the Home Renovation Tax Credit for Seniors and Persons with Disabilities, or other credits and deductions that can help you and your family, contact GB Pilley & Associates Ltd., Chartered Professional Accountants at 604 926 3522.

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