The scenarios below use the rules and rates described above. They are illustrations of how the arithmetic works, not predictions for any real household. Each assumes the work meets the relevant eligibility tests and that the credits are being claimed on a 2026 return.
A couple in British Columbia with no grant
Two spouses, aged 68 and 66, own their home in Kelowna and spend $14,000 converting a tub to a wheel-in shower with grab bars. Neither has a qualifying medical impairment, so the medical route is not available and the 2026 change does not affect them.
Federally, the full $14,000 is an eligible HATC expense: 14% gives a credit of $1,960, usable to the extent they have federal tax to offset. Provincially, the claim is capped at $10,000, and 10% gives $1,000, paid even if they owe no provincial tax. They can split either claim between them. The total of $2,960 is the best case; the refundable $1,000 is the certain part.
A widow in Ontario with a mobility impairment
A 74-year-old in Sudbury with net income of $32,000 and a severe, prolonged mobility impairment pays $9,000 for a stair lift and bathroom rails. She has no other medical expenses.
Under the HATC route, 14% of $9,000 is a federal credit of $1,260, and Ontario adds nothing. Under the medical route, the first $960 (3% of her net income) does not count, leaving $8,040 of claimable expenses. The federal medical credit at 14% is about $1,126. Ontario's Seniors Care at Home credit is then 25% of claimable expenses up to the $6,000 ceiling, which is the $1,500 maximum, with no income reduction because she is under $35,000. That credit is refundable.
On these numbers the medical route produces more, and more of it is guaranteed. The answer would flip for someone who did not meet the medical test, was under 70, or had family income high enough to phase out the Ontario credit. How Ontario's credit is to be computed alongside the new federal rule is exactly the point to confirm with a professional before filing.
A couple in Saskatchewan, both over 65
Two spouses, both 67, spend $7,500 on an entrance ramp and doorway widening at their home in Moose Jaw. Federally, 14% of $7,500 is $1,050. Provincially, the first $1,000 is the base amount, and the remaining $6,500 exceeds the seniors' maximum claim of $5,000, so the provincial credit is 10.5% of $5,000, or $525.
Both credits are non-refundable. A couple with little taxable income may be unable to use them in full. If one spouse were 63, the provincial maximum claim would drop to $4,000 and the credit to $420.
A daughter in New Brunswick whose mother moves in
A 52-year-old in Fredericton owns her home. Her 81-year-old mother sells her own house in March and moves in, and the daughter pays $12,000 for a main-floor bathroom and handrails.
New Brunswick's test is straightforward: she is a family member living with a senior in her principal residence. She can claim the $10,000 maximum for a refundable $1,000. The federal claim takes more care. The daughter is an eligible individual only if she claimed, or could have claimed, a dependant or caregiver amount for her mother, and the home qualifies only if her mother did not own and live in another home throughout the year. Because the mother's house was sold partway through, that second condition appears to be met, but the first depends on the mother's income and circumstances. If it holds, the federal credit is 14% of $12,000, or $1,680.
Families who go further and build a self-contained suite for a parent meet a different federal credit, the Multigenerational Home Renovation Tax Credit, which is refundable, applies to up to $50,000 of qualifying costs, and excludes any expense already claimed under the medical or accessibility credits. If a parent will contribute to household costs once the suite is built, read our guide to renting to family in a secondary suite first.
