Can the Home Accessibility Tax Credit help with a main-floor bedroom in Ottawa?

The Home Accessibility Tax Credit (CRA line 31285) may apply to a main-floor bedroom conversion if the expenses meet the CRA's conditions; the CRA decides. A qualifying individual is someone who is 65 or older at the end of the tax year, or eligible for the disability tax credit at any time in the year. Eligible expenses must be for a renovation "of an enduring nature and integral to the eligible dwelling" that allows the person to gain access to, or be mobile or functional within, the home. Up to $20,000 of eligible expenses may be claimed in a year, and where more than one qualifying individual shares the dwelling, the total for the dwelling is still $20,000. Amounts checked September 2026.

What the CRA looks at for this kind of project

Whether a particular item in a bedroom conversion qualifies is the CRA's decision, tested against the conditions above. What the CRA lists as not eligible: routine repairs or maintenance, work done mainly to increase or maintain the home's value, or items that do not become a permanent part of the home. The CRA also says the same expense can be claimed as both a Home Accessibility Tax Credit expense and a medical expense, so it is worth checking whether any of the costs also qualify under the medical expense tax credit.

For do-it-yourself work, materials, fixtures, equipment rentals, building plans and permits are eligible. Your own labour and tools are not, and work by a relative is not eligible unless that person is registered for GST/HST. Keep agreements, invoices and receipts showing the contractor's name and business address, GST/HST number if applicable, a description of the work, the dates and proof of payment.

A family member who lives with the qualifying individual may also be able to claim the credit, and the claim can be split among eligible claimants. The CRA decides eligibility; nothing here is a confirmation that any particular project or person qualifies.

On the permit side, a conversion that adds or moves walls is on the City of Ottawa's permit list.

When you have two written quotes in front of you, put them side by side and check that each one spells out exactly what wall and door work is included, whether the permit is in the price or billed separately, how patching and finishing are handled after the walls are opened, and what the start and completion dates are.