Senior homeowners and tenants in the province of Ontario, and people who share a home with a senior relative, can now claim a refundable tax credit of up to $1,500 for expenses related to permanent modifications to the home. Expenses would be eligible only to the extent that they improve accessibility or help a senior be more functional or mobile at home.

Eligible Expenses

Examples of Eligible Expenses Include:

• Grab bars and related reinforcements around the toilet, bathtub and shower
• Hand rails in corridors
• Wheelchair ramps, stair/wheelchair lifts and elevators
• Bath lifts, walk-in bathtubs and wheel-in showers
• Widening passage doors
• Lowering existing counters/cupboards or installing adjustable counters/cupboards
• Light switches and electrical outlets placed in accessible locations
• Door locks that are easy to operate
• Lever handles on doors and taps instead of knobs
• Pull-out shelves under counter to enable work from a seated position
• Non-slip bathroom flooring
• A hand-held shower on adjustable rod or high-low mounting brackets
• Additional light fixtures throughout the home and exterior entrances
• Swing-clear hinges on doors to widen doorways
• Creation of knee space under the basin to enable use from a seated position (and insulation of any hot-water pipes)
• Relocation of tap to front or side of a sink for easier access
• Hands-free taps
• Motion-activated lighting
• Touch-and-release drawers and cupboards and drawers that pull out fully
• Modular or removable versions of a permanent fixture, such as modular ramps and non-fixed bath lifts