Canada · federal and provincial
Home renovation tax credits in Canada
Two federal credits, and three provinces that add their own. Which one applies depends on who lives in the home and what the work was — and the three provincial credits are less alike than they look. Here is all five in one place, including whether they stack.
Amounts and caps change, so each credit links to the government page carrying the current figures rather than repeating a number that would go stale here.
| Credit | Who qualifies | What work counts |
|---|---|---|
| Home Accessibility Tax Credit (HATC)Federal | People 65+, people eligible for the Disability Tax Credit (DTC), and family members who support them | Renovations improving access, mobility or safety |
| Multigenerational Home Renovation Tax Credit (MHRTC)Federal | Families creating a secondary unit for a senior or a DTC-eligible adult | Building a self-contained secondary dwelling |
| BC Home Renovation Tax Credit for Seniors and Persons with DisabilitiesBritish Columbia | People 65+, people eligible for the disability tax credit, or family living with someone who is | Accessibility and safety improvements |
| New Brunswick Seniors' Home Renovation Tax CreditNew Brunswick | People 65+, or a family member living with a senior — no disability route | Accessibility and safety improvements for a senior |
| Saskatchewan Home Renovation Tax CreditSaskatchewan | Any Saskatchewan homeowner — no age or disability requirement | Any renovation of an enduring nature |
The mix-up worth avoiding: BC and New Brunswick are not the same. Both are often described together as “seniors and disability” credits. British Columbia's genuinely has a disability route — you can qualify by being eligible for the disability tax credit even under 65. New Brunswick's does not; it is age-based, so a DTC-eligible person under 65 who does not live with a senior does not appear to qualify. Saskatchewan's has neither gate and is open to any homeowner.
Each credit in detail
Federal
Home Accessibility Tax Credit (HATC)
Who qualifies: People 65+, people eligible for the Disability Tax Credit (DTC), and family members who support them
A non-refundable federal credit for making a home safer or easier to move around in — grab bars, walk-in tubs, ramps, wider doorways, lowered counters. The work has to be of an enduring nature and integral to the dwelling. A supporting family member can claim it for a qualifying person's home, not only the person themselves. Note that the same dollar cannot also be claimed as a medical expense — s.118.041 excludes amounts already deducted under s.118.2 — though a larger project's costs can be allocated between the two.
Federal
Multigenerational Home Renovation Tax Credit (MHRTC)
Who qualifies: Families creating a secondary unit for a senior or a DTC-eligible adult
A refundable credit for creating a self-contained secondary unit — its own entrance, kitchen, bathroom and sleeping area — so a senior or an adult eligible for the disability tax credit can live with family. It is newer than the others here, which is the likeliest reason it goes unclaimed. The statute treats it as once per qualifying individual, so it is not a credit you can repeat for the same person.
Line 45355CRA — Line 45355, Multigenerational home renovation tax credit
British Columbia
BC Home Renovation Tax Credit for Seniors and Persons with Disabilities
Who qualifies: People 65+, people eligible for the disability tax credit, or family living with someone who is
A refundable provincial credit that stacks on top of the federal HATC for the same work. British Columbia's version does have a disability route: you can qualify by being eligible for the disability tax credit even if you are under 65. Claimed on Schedule BC(S12) with your return.
Schedule BC(S12)Province of British Columbia — Home renovation tax credit
New Brunswick
New Brunswick Seniors' Home Renovation Tax Credit
Who qualifies: People 65+, or a family member living with a senior — no disability route
A refundable provincial credit, available at any income level, for work that improves access, mobility or safety for a senior in their principal residence. The important difference from British Columbia: New Brunswick's eligibility is age-based. There is no independent disability-tax-credit route, so someone under 65 who is DTC-eligible but does not live with a senior does not appear to qualify under the province's own published criteria. Claimed on Schedule NB(S12).
Schedule NB(S12)Government of New Brunswick — Seniors' Home Renovation Tax Credit
Saskatchewan
Saskatchewan Home Renovation Tax Credit
Who qualifies: Any Saskatchewan homeowner — no age or disability requirement
The outlier, and the reason this page exists as a comparison rather than a list. Saskatchewan's credit is general-population: any homeowner, any renovation of an enduring nature that is integral to a Saskatchewan principal residence. It is not restricted to accessibility work, seniors, or disability. Seniors get a somewhat larger allowance within the same credit. It is non-refundable, unlike the BC and New Brunswick credits. One thing that matters if you are reviewing older years: Saskatchewan re-introduced this credit for the 2025 and subsequent taxation years, so it is not available for earlier years even though the federal credits are. Claimed on Schedule SK(S12).
Schedule SK(S12)Government of Saskatchewan — Home Renovation Tax Credit
Do they stack?
This is the question nobody answers in one place, so to be precise about what is and isn't settled:
- Federal plus provincial: generally yes. The BC, New Brunswick and Saskatchewan credits are separate from the federal ones and are designed to sit on top of them, so one eligible invoice can support both.
- HATC plus MHRTC on the same expense: treat as no. They cover different work, and CRA guidance treats them as mutually exclusive per expense. Unlike the medical-expense case above, we could not locate a statutory cross-reference between the two, so treat this as the safe assumption rather than a hard rule — a large project can contain work qualifying under each, with costs allocated rather than double-counted.
- Renovation credit plus medical expense: often yes. Accessibility work frequently qualifies as a medical expense too, on a different line.
Check the wording for your year. Interaction rules between these credits are the detail most often gotten wrong, and the exact phrasing has changed as the newer credits were introduced. Each credit above links to the government page that governs it — read that page's current wording before filing rather than relying on any summary, including this one.
Questions
Can I claim both a federal and a provincial home renovation credit for the same work?
Generally yes — the provincial credits in British Columbia, New Brunswick and Saskatchewan are separate from the federal ones and are designed to sit on top of them, so the same eligible invoice can support both a federal claim and your province's claim. That is different from claiming two federal credits for the same expense, which is restricted. Check the current wording on the Canada Revenue Agency (CRA) page for the federal credit before you file.
Can I claim both the HATC and the MHRTC for the same expense?
Treat it as no. The two federal credits cover different things — accessibility work versus building a self-contained secondary unit — and CRA guidance treats an expense used for one as unavailable for the other. Unlike the medical expense case, we could not find a statutory cross-reference saying so outright, so this is the safe assumption rather than a hard rule. A larger project can include work qualifying under each, with the individual costs allocated rather than counted twice. Confirm the wording on the CRA's page for your year before filing.
Does New Brunswick's credit cover people with disabilities?
Not on its own. New Brunswick's credit is age-based — you qualify as a senior aged 65 or older, or as a family member living with one. Unlike British Columbia, there is no independent route based on being eligible for the disability tax credit. Someone under 65 who is DTC-eligible but does not live with a senior does not appear to qualify under the province's published criteria. This is the single most common mix-up between the two provinces.
Which provinces have their own home renovation credit?
British Columbia, New Brunswick and Saskatchewan. As of this writing we found no equivalent provincial renovation credit in the other provinces and territories, so a homeowner elsewhere is generally looking only at the two federal credits. Saskatchewan's is the broadest of the three — it covers general renovations rather than only accessibility work.
Can I claim a renovation credit for a previous year?
Usually yes. An individual can generally ask the CRA to reassess a personal return up to ten calendar years after the end of that tax year, and a missed renovation credit is an ordinary adjustment. Keep the invoices — you will need to show what the work was and that it qualified.
Can the same receipt count as both a renovation credit and a medical expense?
Not the same dollar. Section 118.041 of the Income Tax Act excludes from the home accessibility credit any amount already included in a medical expense deduction, so an expense claimed one way is not available the other. Where a larger project has costs qualifying under each, you can allocate between them — and it is worth checking which allocation produces the better result, since the two credits work differently. What you cannot do is claim the same invoice twice.
Renovated in a past year and never claimed it?
A missed renovation credit is an ordinary adjustment, and an individual can generally reach back ten years. We'll check which of these your situation qualifies for, in every year still open.
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Sources
- Income Tax Act, s. 118.041 — the HATC statute — qualifying individual, eligible dwelling, non-refundable structure
- Income Tax Act, s. 122.92 — the MHRTC statute — qualifying relation, refundable structure, once per qualifying individual
- CRA — Line 31285, Home accessibility expenses — current federal HATC amounts and the eligible-expense list
- CRA — Line 45355, Multigenerational home renovation tax credit — current MHRTC amounts, Schedule 12, and who may claim
- Province of British Columbia — Home renovation tax credit — BC eligibility including the disability route, and Schedule BC(S12)
- Government of New Brunswick — Seniors' Home Renovation Tax Credit — NB eligibility — age-based, with no disability-tax-credit route
- Government of Saskatchewan — Home Renovation Tax Credit — SK eligibility — general-population, any enduring renovation
Related: how far back each credit can be claimed · commonly missed Canadian tax credits