Is the City permit fee an eligible expense for Ottawa accessibility claims?

For do-it-yourself work, the CRA lists building plans and permits among eligible Home Accessibility Tax Credit expenses. For a contractor's job, ask the CRA how a permit fee inside the contract price is treated; the CRA decides each expense.

For the Home Accessibility Tax Credit (CRA line 31285), the credit lets an eligible person claim up to $20,000 of eligible expenses a year. 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. Certain family members who live with them may also claim, and the claim can be split between them, though the total for the dwelling stays at $20,000. The CRA decides whether each expense qualifies; keep the agreement, invoice and receipt showing the contractor's name and business address, a description of the work, the dates and proof of payment.

For the medical expense tax credit, renovation expenses for a person with a severe and prolonged mobility impairment may qualify, provided the renovation does not normally increase the home's value. The CRA sets the conditions for each item.

One practical point: the City of Ottawa's permit fee for alterations is $12.75 per $1,000 of construction value, with a minimum of $117 (City fee schedule, January 1, 2026). Construction value includes materials, labour, overhead and professional fees.

The Ontario Seniors Care at Home Tax Credit is a separate refundable credit for people who turned 70 or older in the year, covering 25 per cent of claimable medical expenses up to $6,000. Whether a permit fee falls within its list of eligible expenses is a question the CRA decides against the credit's own conditions.

Figures checked September 2026.

Ask the contractor to show, as a separate line in the quote, every cost that is not in the base price, including the permit, patching, and finishing work after the job is done.