For the purpose of the BC Home Renovation Tax Credit for Seniors and Persons with Disabilities, and the NB Seniors' Home Renovation Tax credit, eligible expenses are amounts paid for improvements to the home
or land that allow a senior or a person with a disability to gain access to, or to be more mobile or functional within, the home or the land.
The improvements must be enduring in nature and integral to the home or land.
Examples of eligible expenses include:
- 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;
- hand rails in corridors;
- wheelchair ramps, stair/ wheelchair lifts, and elevators;
- walk-in bathtubs;
- wheel-in showers;
- widening of passage doors;
- lowering of existing counters/ cupboards;
- installation of 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 the counter to enable work from a seated postion;
- 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 at exterior entrances;
- swing clear hinges on doors to widen doorways;
- creation of knee space under the basin to enable use form 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; and
- touch-and-release drawers and cupboards.
Expenses are
not eligible if their primary purpose is to increase the value of the
home. Examples of ineligible expenses include:
- general maintenance, such as plumbing or electrical repairs;
- repairs to a roof;
- asthetic enhancements such as landscaping or redecorating;
- installation of new windows or regular flooring;
- installation of heating or air conditioning systems; and
- replacement of insulation.
Devices are not eligible. These include:
- equipment for home medical monitoring;
- equipment for home security;
- wheelchairs;
- walkers;
- vehicles adapted for people with mobility limitations;
- side swing ovens and appliances with front-located controls; and
- fire extinguishers, smoke alarms, and carbon monoxide detectors.
Services are not eligible. These include:
- security or medical monitoring services;
- home care services;
- housekeeping services; and
- outdoor maintenance and gardening services.