Home -> Ontario -> Personal Tax Credits -> Healthy Homes Renovation Tax Credit
Ontario Healthy Homes Renovation Tax Credit - Refundable - Eliminated
Ontario Taxation Act, 2007 s. 103.1.1
The Ontario government introduced a Healthy Homes Renovation Tax Credit which is applicable to eligible expenditures made on or after October 1, 2011. The first taxation year affected was the 2012 tax year. The Ontario 2016 Budget indicated that 2016 is the last taxation year that this tax credit will be available.
This refundable tax credit is available to senior (65 or over) homeowners and tenants, and people who share a home with a senior relative. In order to be eligible, expenses must improve accessibility or help a senior be more functional or mobile at home. The expenses can be for a renovation or alteration of a residence or of the land on which the residence is situated. The residence must be a qualifying principal residence.
A qualifying principal residence of an individual is a residence located in Ontario:
 | that is, if the individual is a senior at the end of the tax year, the principal residence of the individual at any time during the tax year or a residence that is reasonably expected to become the principal residence of the individual within 24 months after the end of the tax year; or |
| that is, if the individual is not a senior at the end of the tax year, the principal residence of the individual at any time during the tax year and that is, at the same time, also the principal residence of a qualifying relation of the individual who is a senior at the end of the tax year, or a residence that is reasonably expected to become such a shared principal residence within 24 months after the end of the tax year. |
The credit is claimed on the personal tax return. The maximum credit each year is $1,500, which is calculated as 15% of the maximum eligible expenditures of $10,000. For the 2012 tax year, the $10,000 maximum applied to expenses paid or payable from October 1, 2011 to December 31, 2012, which were claimed on the 2012 tax return. To claim the credit, receipts from suppliers and contractors are required.
If an eligible Healthy Homes expense also qualifies as a medical expense, you can claim both the Healthy Homes Renovation Tax Credit and the medical expense tax credit for the same expense.
TaxTips.ca Resources
Resources for Persons with Disabilities
Federal and Provincial Home Renovation and Home Accessibility Tax Credits
Canada Revenue Agency (CRA) Resources
Information for Residents of Ontario - Healthy Homes Renovation Tax Credit - from 2016 General Income Tax Guide
Ontario Government Resources
Healthy Homes Renovation Tax Credit
Tax Tip: Retain your receipts for expenses which are eligible for the Healthy Homes Renovation Tax Credit.
Revised: September 20, 2024