British Columbia home renovation tax credit for seniors and persons with disabilities

You may be eligible for this credit if, at the end of 2020, you met both of the following conditions:

• You were a resident of British Columbia

• You, or someone on your behalf, paid or incurred eligible expenses in 2020 for improvements to your principal residence or the land your principal residence is situated on

You must also meet one of the following conditions for 2020:

• You were a senior (65 years of age or older) or a family member living with a senior

• You were a person with a disability eligible for the federal disability tax credit or a family member living with a person with a disability eligible for the federal disability tax credit

You can claim whichever is less :

• $10,000

• the amount of eligible expenses that you, or someone on your behalf, paid or incurred relating to your principal residence

You must reduce your eligible expenses by the amount of any government assistance you received, or expect to receive, that is related to the eligible expenses.

If you occupied more than one principal residence at different times in 2020, eligible expenses that you paid or incurred for one or more of those residences would qualify for the credit.

The combined amount that you or your spouse or common-law partner can claim cannot be more than $10,000. However, if, on December 31, 2020, you and your spouse or common-law partner occupied separate principal residences for medical reasons or because of a breakdown in your marriage or common-law relationship for a period of 90 days or more, each spouse or common-law partner can claim up to $10,000 of eligible expenses.

If you occupied separate principal residences for medical reasons, tick the box on line 60890 of Form BC479.

If you shared a principal residence with one or more family members, one of you may claim the entire amount of eligible expenses, or each member may claim a part of the eligible expenses. The combined amount that can be claimed by all family members is either $10,000 or the amount of eligible expenses paid, whichever is less.

If someone who does not live with you or is not related to you paid for the qualifying home renovation to your principal residence, you can still claim the credit. You will need to get the supporting documents and keep them in case you are asked to provide them later.

Definitions

A family member includes a parent, step-parent, grandparent, in-law, sibling, spouse, common-law partner, aunt, uncle, great-aunt, great-uncle, child, step-child, grandchild, niece, or nephew.

If you are a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2022.

If you are not a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2022 with a family member who is a senior or a person with a disability.

Eligible expenses are expenditures for improvements to the principal residence (or to the land the principal residence is on) that do one of the following:

• allow a senior or a person with a disability to gain access to, or to be more mobile or functional within, the home or on the land

• reduce the risk of harm to a senior or a person with a disability within the home or on the land or in gaining access to the home or the land

The improvements must be of an enduring nature and be integral to the home or the land.

Eligible expenses

Some examples of eligible expenses include:

• certain renovations to permit a first-floor occupancy or secondary suite for a senior or a person with a disability

• grab bars and related reinforcements around the toilet, bathtub, and shower

• handrails in corridors

• wheelchair ramps, stair and wheelchair lifts, and elevators

• walk-in bathtubs

• wheel-in showers

• widening of passage doors

• lowering of existing counters and cupboards

• installation of adjustable counters and 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 the 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 at 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

• motion-activated lighting

• touch-and-release drawers and cupboards

Expenses that are not eligible

Expenses are not eligible if their main purpose is to increase the value of the home or if they are for annual, recurring, or routine repair, maintenance, or service.

Examples of ineligible expenses include:

• general maintenance like plumbing or electrical repairs

• roof repair

• aesthetic enhancements like landscaping or redecorating

• installation of new windows or regular flooring

• installation of heating or air conditioning systems

• replacement of insulation

Devices are not eligible. These include:

• equipment for home medical monitoring

• home-security (anti-burglary) equipment

• wheelchairs

• walkers

• vehicles adapted for people with mobility limitations

• side-swing ovens and appliances with front-located controls

• fire extinguishers, smoke alarms, and carbon monoxide detectors

Services are not eligible. These include:

• security or medical monitoring services

• home care services

• housekeeping services

• outdoor maintenance and gardening services

Are you filing for a deceased person?

You can claim the British Columbia home renovation tax credit for seniors and persons with disabilities on a deceased person's final return if they were:

• a senior (or would have turned 65 years of age by December 31, 2020) and otherwise eligible

• a person with a disability

• a family member of a senior (or of a person who would have turned 65 years of age by December 31, 2020) and otherwise eligible

• a family member of a person with a disability and otherwise eligible

You can claim this credit on your return if you lived with (or expected by the end of 2022 to live with) a family member who, right before death, was a senior or who would have turned 65 years of age by December 31, 2020, or was a person with a disability, and you are otherwise eligible.

Were you bankrupt in 2020?

The British Columbia home renovation tax credit for seniors and persons with disabilities can be claimed on your pre- or post-bankruptcy return depending on when the eligible expenses were paid or became payable.

If eligible expenses are claimed on more than one return, the total amount of expenses that can be claimed on all returns for the year is either $10,000 or the amount of eligible expenses paid, whichever is less.

How to claim this credit

Complete Schedule BC(S12), British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities.

Enter, on line 60480 of your Form BC479, the amount from line 5 of your Schedule BC(S12). Enter 10% of this amount on line 14 of your Form BC479.

Supporting documents

If you are filing a paper return, attach your Schedule BC(S12) to your return. Keep all your receipts in case you are asked to provide them later.

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