Overview

The Seniors' Home Safety Tax Credit will help you make your home safer and more accessible, helping you stay in your home longer.

This tax credit will provide an estimated $30 million in support to about 27,000 people, including:

  • seniors who are 65 or older by the end of 2021
  • people who live with senior relatives

You can claim the tax credit when you file your personal income tax return for the 2021 taxation year.

Eligibility

Who is eligible

You are eligible if you are a senior or if you are someone who has a senior relative living with you.

Example 1

Olga and Olaf are a senior couple. In 2021, they complete and together pay for a $10,000 renovation to make the ground floor of their home safer.

To divide the benefit between them, Olga will claim $7,500 on her 2021 personal income tax return and receive a Seniors' Home Safety Tax Credit of $1,875. Olaf will claim the remaining $2,500 of the renovation cost and receive a credit of $625.

Example 2

Hayley, in her late thirties, has asked her senior mother to move in with her. In 2021, Hayley spends $1,000 to add accessibility features to her home.

She will claim that amount on her 2021 personal income tax return and receive a Seniors' Home Safety Tax Credit of $250.

Which expenses are eligible

Renovation expenses are eligible if they improve safety and accessibility or help a senior be more functional or mobile at home, for example:

  • 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

Expenses must be paid or payable in 2021.

What you'll get

The Seniors' Home Safety Tax Credit is worth 25% of up to $10,000 in eligible expenses for a senior's principal residence in Ontario. The maximum credit is $2,500.

How to claim it

The Seniors' Home Safety Tax Credit is a refundable personal income tax credit. This means that if you're eligible, you can get a tax credit regardless of whether you owe income taxes for 2021.

You can claim the credit on your 2021 Income Tax and Benefit Return.

To claim the tax credit, you should get receipts from suppliers and contractors, helping to ensure that vendors report these amounts for tax purposes.

Get information about other tax credits, benefits and government pensions available for Ontario seniors.

Know your rights and avoid common scams when starting home renovations.

Contact

If you have questions about the tax credit, please contact the Canada Revenue Agency:

Updated: September 21, 2021
Published: December 15, 2020