In short
- The credit covers up to $20,000 of eligible expenses a year per dwelling (Canada Revenue Agency).
- The person it is for must be 65 or older at year end, or eligible for the disability tax credit.
- One Ottawa firm prints the rate as 14% of that $20,000, which works out to $2,800 at most; the CRA's 2026 table has 14% as the lowest federal rate.
- It is non-refundable: it reduces federal tax owed and does not create a refund.
- Ottawa's Ontario Renovates program offers up to $20,000 to eligible low-income seniors and people with disabilities.
Typical prices in Ottawa
| Job | Typical range | Notes |
|---|---|---|
| Walk-in tub conversion | $2,400–$5,700 | One Ottawa firm’s published range |
| Walk-in therapeutic tub, made to order | $27,000–$30,000 + tax | Same firm’s list |
| Tub converted to an accessible shower | $15,000–$25,000 or more | Another Ottawa firm’s guide |
| Largest eligible expense per year | $20,000 | CRA, tax year 2025 |
| Ontario Renovates, forgivable loan | up to $15,000 | City of Ottawa; 10-year term |
| Ontario Renovates, accessibility grant | $5,000 | City of Ottawa; loan and grant together stay within $20,000 |
Sources. Seen 29.10.2026: Canada Revenue Agency, Home accessibility expenses, line 31285 (page dated 2026-07-24); CRA, Current year tax rates and income brackets (2026); City of Ottawa, Ontario Renovates homeowner program; Bytown Better Bathtubs & Showers, Bathroom Remodeling Cost in Ottawa (one firm’s list; prints the 14% rate); Capital Bathroom Renovation, Bathroom Renovation Cost Ottawa 2026 (one firm’s guide); Condominium Authority of Ontario, common elements. This page is general information. The CRA or an accountant confirms what applies to a given return.
What the credit is
The Home Accessibility Tax Credit is a federal, non-refundable credit for renovations that let a person get into a home, move around it or use it, or that lower the risk of harm there. For the tax year 2025 the CRA allows up to $20,000 of eligible expenses a year, and the limit applies to the dwelling. For 2021 and earlier it was $10,000.
One Ottawa firm’s cost page prints the credit as 14% of up to $20,000. The CRA’s 2026 table sets the lowest federal rate at 14%, and 14% of $20,000 is $2,800. The CRA’s own claim page does not print the rate, and Ontario’s renovation page tells homeowners to confirm they qualify for any credit a contractor mentions.
Who qualifies and for which home
The person the work is for must be 65 or older at the end of the year, or eligible for the disability tax credit at any time in the year. The home is a housing unit in Canada that the qualifying person, or a relative who claims for them, owns and lives in. The work must be of an enduring nature and built into the home. A freestanding item that can be carried out does not qualify.
Bathroom jobs that fit
In a bathroom, the usual candidates are:
- a tub swapped for a low-threshold or walk-in shower;
- a tub-to-shower conversion that removes the step;
- a walk-in tub, listed by one Ottawa firm at $2,400–$5,700 for a conversion;
- grab-bar blocking inside the wall, a wider door, a non-slip floor.
The full job is on the accessible bathroom page. Tub-to-accessible-shower work runs $15,000–$25,000 or more on one Ottawa firm’s list, so a single bathroom can pass the yearly limit. Work paid for in a later year can carry a new limit.
Records the CRA expects
Keep agreements, invoices and receipts. They need the contractor’s name, business address and GST/HST registration number, a description of the work and the address, the dates, the amount and proof of full payment. Work by a plumber, electrician, carpenter or architect generally qualifies. Expenses count for work done and goods acquired in the tax year, and nothing is sent in with the return.
Ontario Renovates and the City permit
Ottawa’s Ontario Renovates program gives low-income seniors and people with disabilities up to $20,000: a 10-year forgivable loan of $15,000 for essential repairs or accessibility changes, and a $5,000 grant for accessibility only. The loan is forgiven if the owner lives in the home for ten years after the work. Verified quotes are required, work done before approval gets no funding, and funding runs first-come until 31 March 2027.
Moving plumbing for a new shower needs a permit; see renovation permits in Ottawa. For the price picture, read bathroom renovation cost in Ottawa.
Who writes the invoice
The Desk forwards the request to one independent company. Tax advice and the claim itself stay with you and your tax adviser. Describe the situation in the request, and the company that calls prices the work and words the invoice lines.
Questions to ask the company
- Will the invoice describe each accessibility feature as a separate line, with the address and dates?
- Is your GST/HST registration number on the quote and the invoice?
- Can the contract show which items are permanent parts of the bathroom?
- How is payment staged, so that the receipts fall in the right tax year?
- If the work needs a City permit, who applies for it?
Have this ready for the call
- The name of the person the bathroom is for, and whether they are 65 or older or approved for the disability tax credit.
- Who owns and lives in the home, and whether it is a house or a condo.
- A list of the difficulties: stepping over the tub, a narrow door, slippery floor, no place to sit.
- Photos of the tub, the door, the floor and the wall studs where bars would go.
- Any funding already applied for, such as Ontario Renovates, with dates.
Questions people ask
Who can claim the credit when the bathroom is for a parent?
An eligible individual can claim for a qualifying individual. The CRA’s list includes the qualifying person’s spouse or common-law partner and relatives such as a child, grandchild, sibling, parent or grandparent. The total for one dwelling stays within $20,000 a year, and the claimants split it.
Does the grant from Ontario Renovates reduce my credit?
The CRA says government assistance, including grants, forgivable loans and tax credits from a federal or provincial government, does not cut the credit. Vendor rebates follow a separate rule. Keep every paper from the program next to the invoices.
Can the same bill also be a medical expense?
Yes. The CRA says an expense that qualifies as both a medical expense and a home accessibility expense can be claimed under each. Medical-expense rules sit on lines 33099 and 33199, and the CRA or a tax preparer confirms the details.
What does not count?
The CRA excludes routine repairs and maintenance, appliances, financing costs and renovations done mainly to raise or keep the home’s value. Items that will not become a permanent part of the dwelling are generally out. Ask the company to describe each line as a permanent change.
What happens in a condo?
The CRA says a condominium or co-operative owner’s share of eligible common-area costs qualifies. A statement from the corporation, signed by an authorized person, goes with the claim. Common elements need the board’s approval, so ask the property manager before work starts.
