The Senior’s Home Safety Tax Credit is to help seniors stay in their homes longer by making their homes more accessible. It is available for the 2021 and 2022 tax years, and is worth 25% of up to $10,000 in eligible expenses per year, for a maximum credit of $2,500 per year.
This credit is for anyone 65 or older, lives with a senior, or who will live with a senior relative within 24 months after the end of the year.
Eligible expenses related to making the home more accessible, include:
- Grab bars and related reinforcements around the toilet, tub and shower
- wheelchair ramps, stair/wheelchair lifts and elevators
- certain renovations to permit first floor occupancy or a secondary suite for a senior
- handrails in corridors
- walk-in bathtubs
- wheel-in showers
- comfort height toilets
- widening passage doors
- lowering existing counters/cupboards
- 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 counters to enable work from a seated position
- non-slip flooring
- a hand-held shower on an 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 for easier access
- hands-free taps
- motion-activated lighting
- touch-and-release drawers and cupboards
- automatic garage door openers
Examples of expenses that are not eligible for the credit include:
- routine repairs, maintenance or service (for example, plumbing or electrical repairs)
- esthetic improvements (for example, painting and landscaping)
- appliances, furniture or devices (for example, lift chairs and medical alert devices)
- services (for example, housekeeping, attendant care, or home security)
For more information, visit Ontario.ca.
Note that this credit is different than the Home Accessibility Tax Credit
Home Accessibility Tax Credit
If you’ve made improvements to your home to make it more accessible, then you can apply for the Home Accessibility Tax Credit (HATC). HATC is a non-refundable credit that you can claim for up to $20,000 in 2022 and $10,000 in previous years for home improvement expenses that are associated with improving the accessibility around your home. For example, installing a stair lift, widening your doorways, or adding wheelchair ramps are all valid expenses for the Home Accessibility Tax Credit.
This credit doesn’t just apply to seniors 65 years or older; relatives who made these home improvements to support a senior citizen living with them can also claim this on their refunds.