Home accessibility tax credit - HATC - Federal Schedule 12For 2016 and subsequent tax years, the federal government introduces a new non-refundable tax credit for eligible expenses incurred for work performed for eligible renovations relating to an eligible dwelling for a qualifying individual.
A qualifying individual is an individual who is eligible to claim the disability tax credit at any time in a tax year, or individual who is 65 years of age or older at the end of a tax year.
An eligible individual includes the spouse or common-law partner and supporting relatives of a qualifying individual.
An eligible dwelling means a housing unit located in Canada. It belongs (jointly or otherwise) to the eligible individual and ordinarily inhabited by the qualifying individual during the tax year.
The total eligible expenses must not exceed $10,000 per year.
Resulting in a non-refundable tax credit of $1,500.
For more information on this credit, we suggest you visit the following link:
To claim this credit, please follow the procedure below:
1. On the "Left side menu on the Interview tab" select "Medical, disability, caregiver".
2. On the right-hand side of the screen, click on the plus sign "+" icon to the right of the line "Home accessibility expenses (line 31285)".
3. In the page that appears, on the line "Select how you want to claim the Federal Home Accessibility credit", enter the "Claim specified amount" option in the drop-down menu. non-refundable tax credit required to equal the taxable income of the "Qualifying individual".
4. Subsequently complete the "Home Renovation Expenses" section.
Warning: make sure to enter the date of the renovation work as per the following format "DD-MM-YYYY", because the system will validate the information based on the starting date of the program.
Enter the amount claimed by the "Qualifying individual".
Attention: If you wish to share this credit with the "Eligible individual" it is not necessary to complete the last section,
Note: If you answer "Yes" to the question "Is this expense an allowable federal medical expense?" this amount will be reported by the program in the medical expenses' section. No need to enter it manually in the "Medical and disability" section.
You can check eligible medical expenses at the following link:
For Residents of Quebec, if you wish, you can claim these expenses as medical expenses, if they are eligible in Quebec.
For more information, consult the Revenu Québec website at the following link:
The non-refundable credit will be carried forward by the program at line 31285 of step 5 on the federal return, in addition, Schedule 12 will be generated by the program.
On the "Eligible Individual" file, you must also enter all the information on the page entitled "Home Accessibility Expenses".
The amounts must be entered according to the available balance without exceeding the eligible expenses, which are limited to $10,000.
ID: 20191008103427NAXXXXXX.xml
Webpage: KPA310-20191008103427NA.htm