Home accessibility tax credit - HATC - Federal
Schedule 12
For 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:
https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2015-strong-leadership/home-accessibility-tax-credit-hatc.html
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:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-330-331-eligible-medical-expenses-you-claim-on-your-tax-return.html
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:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/350-to-3981-non-refundable-tax-credits/line-381/
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
