The Healthy Homes Renovation Tax Credit is a permanent, refundable personal income tax credit for seniors and family members who live with them. It is provided by Ontario government to help with the cost of making home safer and more accessible for seniors in Ontario.
Who qualifies?
You are qualified if you are a senior 65 years old or older by the end of the year for which you are claiming the credit. You are also qualified if you live with a family member or relative who is a senior.
How to calculate the credit?
The amount of money you get back is calculated as 15% of the eligible renovation expenses. The credit is a refundable tax credit regardless of income level.
Maximum claim
You can claim up to $10,000 worth of eligible renovation expenses per year. So the maximum amount of money you can get back is $1,500.
How to claim the credit
You can claim the credit on your personal tax return. Complete Schedule ON(S12) and put the amount spent on eligible renovations next to box 6311 on form ON479.
Receipts
You don’t need to submit the receipts with your income tax return. But you have to keep them in case the Canada Revenue Agency asks you to verify your expenses.
History
For 2012 tax year: you can claim expenses related to work billed for between October 1, 2011 and December 31, 2012.
For tax years 2013 and after: each year, you can claim expenses related to work billed for in that year.
What are eligible renovation expenses:
Not all renovation work qualifies for this credit.
Here are some examples of eligible expenses:
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- certain renovations to permit a first-floor occupancy or secondary suite for a senior
- grab bars and related reinforcements around the toilet, tub and shower
- handrails in corridors
- wheelchair ramps, stair/wheelchair lifts and elevators
- walk-in bathtubs
- wheel-in showers
- 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 counter to enable work from a seated position
- non-slip flooring in the bathroom
- 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 work that does not qualify
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- general maintenance – such as plumbing or electrical repairs
- repairs to a roof
- aesthetic enhancements such as landscaping or redecorating
- installing new windows or regular flooring
- installing heating or air conditioning systems
- replacing insulation
- equipment for home medical monitoring
- equipment for home security (anti-burglary)
- wheelchairs
- walkers
- vehicles adapted for people with mobility limitations
- side swing ovens and appliances with front located controls
- fire extinguishers, smoke alarms, carbon monoxide detectors
- security or medical monitoring services
- home care services
- housekeeping services
- outdoor maintenance and gardening services