Tax Credits and Funding for Home Safety and Access Upgrades in Ontario (2025 Tax Filing Guide)
If you made safety or accessibility upgrades to your home in 2025, now is the time to claim them.
Many common improvements, from grab bars and lighting upgrades to ramps and bathroom modifications, may qualify for tax credits or funding. Knowing what applies can help you recover part of the cost when filing your return this spring.
This guide reflects current rules for the 2025 tax year and what Ontario homeowners and families should know before filing.
Federal Tax Credits
Home Accessibility Tax Credit (HATC)
The Home Accessibility Tax Credit helps offset the cost of permanent changes that improve safety or accessibility.
- Covers eligible renovations such as grab bars, ramps, widened doorways, walk-in showers, and non-slip flooring
- Maximum $20,000 in eligible expenses per year
- Provides a non-refundable federal tax credit worth up to $3,000 for the 2025 tax year
- Available if the qualifying individual is 65 or older or eligible for the Disability Tax Credit
Medical Expense Tax Credit (METC)
Some home modifications may also qualify as medical expenses.
- Claimed on line 33099 or 33199
- Applies in cases where changes are needed for someone with a severe and prolonged mobility impairment
- Examples may include ramps, widening doorways or hallways, and certain bathroom modifications
Important:
Not all upgrades qualify. The expense must meet CRA criteria and generally must not be something a person without a medical need would undertake.
Multigenerational Home Renovation Tax Credit (MHRTC)
This credit supports families who created a secondary unit for a senior or a person with a disability.
- Refundable credit
- Covers 14.5% of up to $50,000 in eligible expenses (2025 tax year)
- Maximum refund: $7,250
- Requires a self-contained secondary unit designed for the qualifying individual
More info:
Line 45355 – Multigenerational home renovation tax credit (MHRTC) – Canada.ca
Ontario Programs
Ontario Seniors Care at Home Tax Credit
A refundable provincial credit for eligible seniors.
- Covers 25% of up to $6,000 in eligible expenses
- Maximum credit: $1,500 per year
- Available to seniors aged 70+ (or households including a qualifying senior)
- Income-tested
More info:
https://www.ontario.ca/page/ontario-seniors-care-home-tax-credit
Home and Vehicle Modification Program (March of Dimes Canada)
Supports people with disabilities who need home modifications.
- Up to $15,000 lifetime for home modifications
- Covers essential accessibility upgrades such as ramps, lifts, and bathroom changes
- Eligibility is based on mobility needs and program criteria
More info:
https://www.marchofdimes.ca/en-ca/programs/am/hvmp
Assistive Devices Program (ADP)
Helps cover the cost of equipment rather than renovations.
- Covers items like wheelchairs, walkers, and patient lifts
- Often used alongside tax credits or other funding for home modifications
More info:
https://www.ontario.ca/page/assistive-devices-program
Other Funding Sources
Depending on your situation, additional support may be available:
- Veterans Affairs Canada programs for eligible veterans
- WSIB for modifications related to workplace injuries
- Auto insurance accident benefits for injury-related accessibility needs
These programs are case-specific and typically require approval and documentation.
GST/HST Relief
Some medical and assistive devices are zero-rated for GST/HST, meaning no sales tax applies.
This may include:
- Certain wheelchair lifts
- Patient lifters
- Portable ramps and similar prescribed equipment
In some cases, installation or modification services directly related to those specific devices may also be zero-rated.
Important:
This does not apply to general home renovations or all accessibility upgrades.
How This Applies in Practice
Depending on eligibility and purpose, some safety improvements may qualify for tax relief or funding.
These can include:
- Grab bars and handrails
- Non-slip flooring or stair treads
- Improved lighting in key areas
- Bathroom safety upgrades
- Entryway and threshold adjustments
Whether something qualifies depends on:
- The individual’s age or disability status
- The purpose of the modification
- The specific rules of each program
Next Steps for Families
If you made upgrades in 2025, here’s what to do now:
- Confirm eligibility
Review age, disability status, and program criteria - Identify eligible expenses
Separate qualifying work from general home improvements - Gather documentation
Keep invoices, contractor details, and proof of payment - Ask questions if unsure
Especially regarding tax eligibility or GST/HST treatment
What to Know Going Forward
Tax rules and program details can change over time.
This guide reflects what applies to 2025 tax filings. If you are planning upgrades in 2026 or later, it’s worth checking for updates before moving ahead.
Practical Help from Good Company
At Good Company, we focus on practical, well-executed safety improvements.
- We provide clear, professional invoices that meet CRA requirements
- We understand how common upgrades align with available credits
- We can coordinate with occupational therapists or other professionals when needed
If you’re not sure what applies to your situation, we’re always happy to talk it through.
Schedule your free home Home Safety Assessment Toronto assessment today.
Note
This is general information only. For the most accurate and up-to-date advice, review the official sources linked above and speak with a qualified tax professional.
About the Author
Jesse Black-Allen is the founder of Good Company, a Toronto-based home services business focused on safety, accessibility, and reliable help at home. His work is grounded in practical experience and a belief that small, well-executed changes can make a meaningful difference in how people live day to day.
He works with homeowners, families, and older adults to improve safety, reduce risk, and make homes easier to manage over time.
If you ever want to talk through a situation or get a second opinion on what might help, Jesse is always open to a conversation.