Canada home renovation tax credits: expense limits
The home accessibility tax credit and multigenerational home renovation tax credit have different purposes and qualifying expense limits.
On this page
- Home accessibility expenses
- Up to $20,000 per calendar year, subject to the dwelling limit.Finance Canada, home accessibility tax credit
- Multigenerational renovation expenses
- Up to $50,000 in eligible expenses.Finance Canada, multigenerational home renovation tax credit
- Credit types
- Home accessibility is non-refundable; multigenerational home renovation is refundable.Finance Canada, renovation tax credit types
The expense limits in the 2026 report
The Department of Finance Canada's 2026 report describes the home accessibility tax credit as non-refundable, on up to $20,000 of eligible renovation or alteration expenses per calendar year for a qualifying individual, with a maximum of $20,000 per eligible dwelling. Finance Canada, home accessibility tax credit (opens in a new tab).
The same report describes the multigenerational home renovation tax credit as refundable, on up to $50,000 of eligible expenses to establish a secondary dwelling unit so an eligible person can live with a qualifying relation. Only one qualifying renovation may be claimed for an eligible person over their lifetime. Finance Canada, multigenerational home renovation tax credit (opens in a new tab).
Different qualifying renovations
For home accessibility expenses, a qualifying individual is eligible for the disability tax credit at any time in the year or is at least 65 at year-end. The renovation must allow access, mobility or functionality within the dwelling, or reduce the risk of harm within it or when accessing it. CRA, home accessibility eligibility (opens in a new tab).
The multigenerational credit concerns a secondary unit for a senior or an adult who qualifies for the disability tax credit. Eligible persons include adults aged 18 or older with DTC eligibility and seniors aged 65 or older. Finance Canada, multigenerational eligibility (opens in a new tab).
Completion year and overlapping claims
The multigenerational claim belongs to the tax year in which the qualifying renovation is completed, even if work took more than one year. Expenses included in an MHRTC claim cannot also be claimed under the medical expense tax credit or home accessibility tax credit. CRA, multigenerational claim timing and exclusions (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not project a 2026 credit rate or maximum refund, determine qualifying costs or cover every dwelling and family condition. The government does not endorse this website.