Tax creditCanada-wide
Current
Home Accessibility Tax Credit (HATC)
Canada Revenue Agency
Up to $20,000 in eligible expenses
A qualifying individual can claim up to $20,000 of eligible expenses per year, which CRA describes as a credit of up to $3,000. Claimed on line 31285.
- What it helps with
- Renovations that let a qualifying individual access, move around or function safely in the home.
- Who may qualify
- CRA rules apply. Qualifying individuals include people 65 or older and people eligible for the Disability Tax Credit.
- Important requirements
- Where more than one qualifying individual lives in the dwelling, the total eligible expenses for that dwelling are still capped at $20,000. For 2026 and later tax years, an expense claimed under the Medical Expense Tax Credit cannot also be claimed under the HATC.
Medical expenseCanada-wide
Current — conditions apply
Air conditioner as an eligible medical expense
Canada Revenue Agency
Lesser of $1,000 or 50% of the amount paid
This is the CRA limit for an air conditioner claimed as a medical expense.
- What it helps with
- Part of the cost of an air conditioner, in qualifying medical circumstances only.
- Who may qualify
- A person with a severe chronic ailment, disease or disorder. A prescription is required.
- Important requirements
- This does not apply to ordinary air conditioning purchases.
Medical expenseCanada-wide
Current — conditions apply
Furnace as an eligible medical expense
Canada Revenue Agency
Amount paid, subject to CRA rules
CRA does not publish a flat dollar cap for this item, but strict conditions apply.
- What it helps with
- The cost of an electric or sealed combustion furnace bought to replace a furnace that is neither of those.
- Who may qualify
- Where the replacement is necessary because of a person's severe chronic respiratory ailment or severe chronic immune system disorder. A prescription is required.
- Important requirements
- A normal furnace replacement does not qualify. The medical circumstances and the type of furnace both matter.
Medical expenseCanada-wide
Current — conditions apply
Air filter, cleaner or purifier as an eligible medical expense
Canada Revenue Agency
Amount paid, subject to CRA rules
No flat dollar cap is published for this item, but conditions apply.
- What it helps with
- Equipment used by a person to cope with or overcome a severe chronic respiratory ailment or a severe chronic immune system disorder.
- Who may qualify
- A person meeting those CRA conditions. A prescription is required.
- Important requirements
- Buying an air purifier for general comfort or dust does not qualify.
Medical expenseCanada-wide
Current — conditions apply
Water filter, cleaner or purifier as an eligible medical expense
Canada Revenue Agency
Amount paid, subject to CRA rules
No flat dollar cap is published for this item, but conditions apply.
- What it helps with
- Equipment used by a person to cope with or overcome a severe chronic respiratory ailment or a severe chronic immune system disorder.
- Who may qualify
- A person meeting those CRA conditions. A prescription is required.
- Important requirements
- General water-quality or taste improvements do not qualify.
