Home Renovation Tax Credits in Ontario (2026)

Planning a deck, accessibility upgrade, or energy-efficient renovation? You might qualify for government money back.

Ontario homeowners can access several tax credits, rebates, and grants in 2026—but the landscape has changed significantly. The federal Home Renovation Tax Credit (HRTC) that existed from 2009-2010 hasn't returned. Instead, you're working with targeted programs focused on accessibility, energy efficiency, and specific home improvements.

Here's what's actually available, what qualifies, and how much you can claim.

Federal Tax Credits Available in 2026

Home Accessibility Tax Credit (HATC)

The Home Accessibility Tax Credit gives you 15% back on up to $20,000 in qualifying renovations per year—that's a maximum credit of $3,000. This is a non-refundable credit, meaning it reduces your federal income tax owing.

Who qualifies:

• Homeowners aged 65+ living in the home
• Homeowners with a disability (eligible for the Disability Tax Credit)
• Anyone living with a qualifying individual (senior or person with disability)

Renovations that qualify:

• Wheelchair ramps and lifts (including deck ramps with proper slope and handrails)
• Walk-in bathtubs and roll-in showers
• Widened doorways and hallways
• Stair lifts and elevators
• Grab bars and handrails (including deck railings meeting accessibility standards)
• Accessible deck modifications (zero-threshold doors, wider deck boards for wheelchair navigation, slip-resistant surfaces)
• Kitchen and bathroom modifications (lowered counters, accessible sinks)

What doesn't qualify:

• Regular home maintenance or repairs
• Standard deck builds without accessibility features
• Renovations that increase home value without improving accessibility

How to claim: Keep all receipts and invoices. Report eligible expenses on Line 31285 of your federal tax return using Schedule 12.

If you're building a new deck with accessibility features like a compliant ramp system (1:12 slope maximum) or integrated handrails meeting Ontario Building Code requirements, document these features clearly with your contractor. A deck builder contract should specify which elements meet HATC criteria.

Multigenerational Home Renovation Tax Credit (MHRTC)

New in 2023 and continuing through 2026, this credit helps families create secondary dwelling units for senior or disabled family members. You can claim 15% of up to $50,000 in renovation costs—a maximum $7,500 credit.

Requirements:

• You must create a self-contained secondary suite with separate entrance, kitchen, bathroom, and sleeping area
• The suite must house a qualifying relative (senior 65+ or someone eligible for the Disability Tax Credit)
• Renovations must create a new dwelling unit, not renovate an existing one
• Only one secondary suite per home qualifies

Renovations that qualify:

• Building an addition or converting existing space (basement, garage)
• Installing a separate entrance (may include deck, landing, or stairs)
• Adding kitchen and bathroom facilities
• Separate utilities and climate control
• Permits and professional fees related to the suite

Deck connection: If your secondary suite requires a new entrance accessed via a deck, stairs, or landing, those costs qualify. For example, converting a basement walkout into a separate unit might include a deck with proper stairs meeting Ontario Building Code—those expenses count toward your $50,000 limit.

How to claim: Use Form T1044 and keep detailed records showing the suite is self-contained and occupied by a qualifying relative.

Home Buyers' Tax Credit

Not a renovation credit, but worth mentioning: first-time home buyers can claim $10,000 (providing up to $1,500 in federal tax relief). If you're buying a home and immediately planning renovations like a deck rebuild, this helps offset initial costs.

Ontario Provincial Programs

Enbridge Home Efficiency Rebate (HER+)

If you're an Enbridge Gas customer, you can access rebates for energy-efficient upgrades:

• Insulation upgrades: up to $5,000
• Air sealing: up to $1,000
• Furnace and water heater upgrades: $250-$6,500
• Windows and doors: up to $5,000 for insulation improvements
• Smart thermostats: $100-$125

How it works: Book a pre-retrofit energy assessment, complete qualifying upgrades, then schedule a post-retrofit assessment. Rebates are issued after the second assessment confirms improvements.

Decks don't qualify directly, but if you're combining a deck project with door replacements (like installing a new patio door to access your deck), the door and framing insulation may qualify.

Website: enbridgegas.com/homeefficiencyrebate

Canada Greener Homes Grant (Federal)

This federal program through Natural Resources Canada offers up to $5,000 for energy-efficient retrofits. Like the Enbridge program, it requires before-and-after energy assessments.

Key improvements:

• Home insulation (attic, basement, crawl space)
• Air sealing and draft proofing
• Triple-pane windows and insulated doors
• Heat pumps (air source and ground source)
• Solar panels
• On-demand water heaters

Process:

1. Register on the NRCan portal

2. Book and pay for initial EnerGuide assessment (~$400-$600)

3. Complete eligible retrofits

4. Schedule post-retrofit assessment

5. Receive grant payment

Timeline: Budget 6-12 months from start to rebate payment. High demand has caused processing delays.

Website: nrcan.gc.ca/energy-efficiency/homes/canada-greener-homes-grant

Ontario Seniors' Home Safety Tax Credit

This provincial credit gives seniors 25% back on eligible expenses up to $10,000—a maximum $2,500 credit. It's available to Ontario residents 65+ for safety and accessibility improvements.

Eligible expenses:

• Grab bars, handrails, and stair railings
• Walk-in bathtubs and accessible showers
• Wheelchair ramps and lifts
• Stair lifts
• Safety railings and lighting

Unlike the federal HATC, this is a refundable credit, meaning you get money back even if you don't owe taxes.

Note: You cannot claim the same expense under both the federal HATC and provincial seniors' credit. Choose the one that provides the larger benefit (usually the federal credit for higher-income earners, provincial for lower-income seniors).

How to claim: Report on your Ontario tax return (Form ON479). Keep receipts for seven years.

Municipal Rebates and Grants (KWC Region)

Region of Waterloo Grants

Check with your local municipality (Kitchener, Waterloo, or Cambridge) for occasional grants targeting:

• Heritage property restoration: If you own a designated heritage home, renovation grants may be available through local heritage committees
• Affordable housing renovation loans: Available through Region of Waterloo Housing Services for income-qualified homeowners
• Accessibility modifications: Some municipalities offer small grants or forgivable loans for accessibility improvements

Contact your city's building department or visit their website—programs change yearly and funding is limited.

What Doesn't Qualify (Common Misconceptions)

Standard deck builds: A typical pressure-treated or composite deck doesn't qualify for tax credits unless it includes specific accessibility features or is part of a multigenerational suite entrance.

Regular maintenance: Restaining your deck, replacing rotted boards, or routine maintenance doesn't qualify under any program.

Aesthetic upgrades: New deck lighting, pergolas, or privacy screens don't qualify unless they're part of an accessibility or energy-efficiency plan.

DIY labour: You can claim materials and contractor labour, but not the value of your own work.

Swimming pools and hot tubs: Even if you argue a hot tub is therapeutic, CRA generally disallows pools, hot tubs, and saunas under HATC.

How to Maximize Your Tax Benefits

1. Plan Multi-Year Renovations Strategically

If you're planning multiple projects, spread them across tax years to maximize annual credit limits. For example:

• 2026: Claim $20,000 in accessibility renovations (HATC)
• 2027: Claim another $20,000 the following year

This approach works if you're tackling a large project like a deck rebuild with accessibility features plus interior bathroom modifications.

2. Combine Federal and Provincial Credits

You can stack credits for different expenses:

• Federal HATC: $3,000 for accessibility renovations
• Provincial Seniors' Credit: $2,500 for different safety improvements (no overlap)
• Enbridge rebate: $5,000 for insulation and doors
• Canada Greener Homes: $5,000 for energy retrofits

Total potential: Over $15,000 in combined benefits.

3. Get Professional Documentation

Work with contractors who understand tax credit requirements. Your invoice should clearly itemize qualifying expenses separately from non-qualifying work.

For example, if you're building a deck with both standard features and accessibility modifications:

Invoice breakdown:

• Deck framing and standard decking: $8,500 (not claimable)
• Wheelchair-accessible ramp (1:12 slope): $3,200 (HATC eligible)
• Code-compliant handrails and grab bars: $1,800 (HATC eligible)

Keep detailed records from quote through completion.

4. Understand Permit Requirements

Many accessibility and structural renovations require building permits. In KWC municipalities:

• Deck permits: Required for decks over 24 inches high or attached to the home ($150-$400 permit fees)
• Building additions: Always require permits for multigenerational suites
• Electrical work: Required for deck lighting, accessible lifts, and suite utilities

Permit costs are eligible under HATC and MHRTC. Include them in your credit calculations.

5. Consider Pre-Approval for Disability Tax Credit

To access HATC or MHRTC for disability-related renovations, you or your family member must be approved for the Disability Tax Credit (DTC) first. This requires completing Form T2201 (signed by a medical practitioner) and CRA approval—a process that can take 8-12 weeks.

Apply for DTC approval before starting renovations to avoid claiming issues later.

How to Claim: Step-by-Step

Federal HATC

1. Complete renovations between January 1 and December 31 of the tax year

2. Keep receipts showing contractor name, address, renovation description, and amounts

3. File your tax return and complete Schedule 12

4. Report expenses on Line 31285 of your federal return

5. Attach receipts if filing by paper (keep them if filing electronically—CRA may request later)

Federal MHRTC

1. Ensure the secondary suite qualifies (self-contained, new construction, occupied by qualifying relative)

2. Complete Form T1044 (Multigenerational Home Renovation Tax Credit)

3. Keep receipts and permits documenting the suite creation

4. File with your tax return and report on Line 31285

Ontario Seniors' Home Safety Tax Credit

1. Complete eligible improvements as an Ontario resident 65+

2. Keep all receipts (contractor invoices, material purchases)

3. Complete Form ON479 when filing your Ontario tax return

4. Report the credit on your provincial return (separate from federal credits)

Energy Rebates (Enbridge and Greener Homes)

These are rebates, not tax credits—you receive payments directly after completing assessments and retrofits. They don't appear on your tax return but reduce your overall renovation costs.

Real-World Example: Maximizing Credits

Scenario: Sarah (68) is building a new deck with accessibility features and creating a basement suite for her mother (85). Total project cost: $35,000.

Breakdown:

• Deck with wheelchair ramp and accessible railings: $12,000
• Basement suite (kitchen, bathroom, separate entrance via deck): $23,000

Tax benefits claimed:

1. Federal HATC (deck accessibility features): 15% × $12,000 = $1,800

2. Federal MHRTC (basement suite): 15% × $23,000 = $3,450

3. Ontario Seniors' Credit (grab bars and safety lighting inside): 25% × $2,500 = $625 (different expenses from HATC)

Total tax benefits: $5,875

Plus:

• Enbridge rebate (basement insulation during suite build): $1,200

Grand total savings: $7,075 on a $35,000 project—about 20% back.

Common Questions

Can I claim a regular deck build under any tax credit?

No. Standard deck construction without accessibility features doesn't qualify for federal or provincial tax credits. However, if your deck is part of a multigenerational suite entrance or includes wheelchair ramps, accessible railings, or zero-threshold transitions, those specific elements may qualify under HATC or MHRTC.

What if I'm building a deck for a senior but they don't have the Disability Tax Credit?

If the senior is 65 or older, they qualify for HATC based on age alone—no Disability Tax Credit needed. If they're under 65, they must be approved for the DTC to claim accessibility renovations.

Can I claim both federal and provincial credits for the same expense?

No. You cannot double-dip on the same expense. However, you can split different expenses between credits. For example, claim deck ramps under federal HATC and interior grab bars under the Ontario Seniors' Credit—as long as they're separate, itemized expenses.

Do permits and professional fees count toward tax credits?

Yes. Building permits, engineer reports, and architect fees related to qualifying renovations are eligible expenses under HATC and MHRTC. For example, if you pay $300 for a deck permit in Cambridge as part of an accessibility project, include that in your credit calculation.

What records do I need to keep?

Keep detailed receipts and invoices for seven years showing:

• Contractor name, address, and business number
• Description of work performed
• Dates of service
• Itemized costs (materials and labour separated)
• Building permit numbers if applicable

For MHRTC, also keep documentation proving the suite is self-contained and occupied by a qualifying relative (lease agreements, utility bills, medical forms).

Are there income limits for these credits?

Federal HATC and MHRTC: No income limits, but they're non-refundable credits (you need to owe federal tax to benefit fully).

Ontario Seniors' Credit: No income limits, and it's refundable (you get money back even if you don't owe taxes).

Energy rebates: No income limits, though some Region of Waterloo programs are income-tested.