BC Home Renovation Tax Credit
For Seniors and Persons With Disabilities - Refundable

The Home Renovation Tax Credit, worth up to $1,000 per year, is available to seniors, or family members sharing their home, whether they rent or own. Started in the 2012 tax year, the maximum credit is $1,000 annually, calculated as 10% of eligible permanent home renovation expenditures, for costs incurred on or after April 1, 2012.

As per the BC 2016 Budget, the tax credit is expanded to include persons with disabilities who are eligible to claim the federal disability tax credit, and to family members living with those individuals. This applies to expenditures made on or after February 17, 2016.

Information below will be updated re persons with disabilities when further detail is available.

An "eligible individual", who is able to claim the tax credit, is an individual who

was resident in BC on the last day of the taxation year, and
was a senior, or a qualifying relation of a senior, at the end of the taxation year in which a qualifying expenditure was paid in respect of a qualifying renovation to the individual's qualifying principal residence.

A "senior" is an individual who is 65 years of age or older at the end of the taxation year.

A "qualifying relation" of a senior is a child, grandchild or other family member living with the senior, according to the information on the BC website (see link below). This would include parents, grandparents, children, grandchildren and other descendants. It would also include brothers, sisters, aunts, uncles, nieces and nephews (including in-laws), but likely not cousins or more distant relatives.

Generally, an expenditure will qualify for the tax credit if it is part of a renovation or alteration of a "qualifying principal residence" of a senior or of the land on which the residence is situated, if it is undertaken:

to enable the senior to gain access to, or to be mobile or functional within, the residence or the land, or
to reduce the risk of harm to the senior within the residence or the land, or in gaining access to the residence or the land

The renovation must be

of an enduring nature and integral to the residence or the land on which the residence is situated, or
related to the purchase and installation of a modular or removable version of an item of a type that can otherwise be installed as a permanent fixture to the residence or the land, including modular ramps and non-fixed bath lifts.

The following are examples of eligible expenditures:

	upgrades to improve accessibility, including handrails, grab bars, walk-in bathtubs, wheel-in showers, and raised toilets
	wheelchair ramps, lifts and elevators
	motion-activated lighting
	certain renovations to allow a first-floor occupancy or secondary suite for a senior relative
	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
	touch-and-release drawers and cupboards

Some expenditures that are not eligible for the tax credit:

	general maintenance, including roof repairs, windows, flooring, insulation and painting
	standard appliances, including side swing ovens and appliances with front located controls
	services, including home care, housekeeping and gardening
	landscaping or redecorating
	installing new windows or regular flooring
	installing heating or air conditioning systems
	replacing insulation
	equipment for medical monitoring and home security
	wheelchairs and walkers
	vehicles adapted for people with mobility limitations
	fire extinguishers, smoke alarms, carbon monoxide detectors

The refundable tax credit will be claimed when the personal tax return is filed.

Medical Expense Tax Credit

If all or part of the expenses are also eligible for the medical expense tax credit, they can be claimed for both the seniors' renovation tax credit and the medical expense tax credit.

The legislation can be found in the BC Income Tax Act Part 11 - BC Seniors' Home Renovation Tax Credit.

British Columbia -> Personal Tax Credits

Federal and Provincial Home Renovation Tax Credits -> BC Seniors' Home Renovation Tax Credit

BC Home Renovation Tax Credit For Seniors and Persons With Disabilities - Refundable

Medical Expense Tax Credit

TaxTips.ca Resources

Canada Revenue Agency (CRA) Resources

BC Government Resources

BC Home Renovation Tax Credit
For Seniors and Persons With Disabilities - Refundable