Budget 2026 Adds a One-Time $1,000 Flat Claim to the Home Accessibility Tax Credit: Who Qualifies From 2027

A flat amount you can use instead of receipts, with conditions

The existing credit lets eligible people claim up to $20,000 a year in qualifying renovation or alteration expenses that improve the safety, accessibility or functionality of a home for someone who is 65 or older or eligible for the Disability Tax Credit. According to the Department of Finance's Budget 2026 tax measures, the new option would let eligible individuals who incur qualifying expenses calculate the credit using a one-time flat amount of $1,000 for a year instead of their actual expenses.

Finance attached four conditions to the flat claim:

• One claimant per home per year. Only one taxpayer could claim the flat amount for the same eligible dwelling in a given year.
• Itemizing blocks the flat amount. If anyone claims detailed expenses for that dwelling in that year, the flat amount is not available to any claimant for it. Everyone with eligible expenses would claim under the existing rules instead.
• Once per lifetime. An eligible individual could claim the flat amount only once. They could still claim actual expenses in later years if they meet the usual requirements.
• Records still required. Anyone using the flat amount would still need to keep some documents showing they incurred qualifying expenses for a qualifying renovation.

The flat amount is part of a wider package of optional flat-rate methods meant to cut down on receipt-tracking. The government says people would still have to establish that they are eligible. That second point matters. The flat amount changes how you calculate the claim. It does not change who qualifies or which work counts.

The existing eligibility rules still apply in full

Because the flat amount sits inside the existing credit, every current eligibility test still applies. Under the Canada Revenue Agency's line 31285 rules, the renovation must be for a qualifying individual: someone eligible for the Disability Tax Credit at any time in the year, or someone who is 65 or older at the end of the year.

The claim can be made by the qualifying individual or by an eligible individual. That includes a spouse or common-law partner, or a parent, grandparent, child (including the child's spouse or partner), grandchild, sibling, aunt, uncle, nephew or niece of the qualifying individual. It also includes anyone entitled to claim the disability amount for them. This is why adult children appear so often in HATC claims, and why coordination matters under the new rules.

The home and the work have to qualify too

The work must be done on an eligible dwelling. In general, that is a home in Canada that the qualifying individual (or an eligible relative) owns and that the qualifying individual normally lives in. If a parent lives in an adult child's home, the parent generally must not own and live in another home in Canada during the year.

The work itself must be a qualifying renovation: something lasting and built into the home that helps the person get in, move around or function in it, or that reduces their risk of harm. Routine repairs and maintenance, household appliances, financing costs, and services such as housekeeping or gardening do not qualify. A $1,000 flat claim doesn't turn any home spending into an accessibility expense. There still has to be a real qualifying renovation behind it.

For a closer look at which upgrades pass the test, see our renovation-by-renovation guide.

What the HATC Covers and What It Doesn't: A Renovation-by-Renovation CRA Checklist