Can Seniors Claim Home Renovation Tax Deductions?

Is there a tax credit for home renos?

Most home renovations are not tax-deductible and do not qualify for federal tax credits unless they relate to a rental or business property. However, there are specific credits and deductions that can apply to homeowners in certain situations—particularly for seniors and people with disabilities—and some provinces offer their own renovation tax incentives.

Gayle, in your case you’re likely thinking about the federal home accessibility tax credit and a provincial Saskatchewan credit. Below is a clear summary of each program and how non-slip carpet might fit.

What is the federal home accessibility tax credit?

The federal home accessibility tax credit (HATC) helps cover qualifying renovations that improve accessibility for seniors or people with qualifying disabilities. To be eligible, you—or an eligible family member living with you—must be 65 or older at the end of the tax year, or you must qualify for the disability tax credit (DTC). The DTC is for those with a severe and prolonged physical or mental impairment and requires an application to the Canada Revenue Agency (CRA).

Qualifying renovations must be enduring (not temporary) and either enable access to the home or improve mobility or functionality within it, or reduce the risk of harm when accessing or moving around the dwelling. There isn’t an exhaustive list of qualifying items, but measures such as grab bars, widened doorways, or durable changes that improve safety typically qualify. Non-slip carpet can be justifiable if it is part of a renovation intended to improve safety or mobility.

The maximum eligible expense for the HATC is $20,000 and the credit effectively reduces tax by 15% of eligible renovations.

What is the medical expense tax credit?

The medical expense tax credit (MEC) is another federal option that can cover certain renovation or construction costs when the work is necessary for medical reasons. To qualify, the expense should be something not normally expected to increase the market value of the home and would not normally be incurred by someone without a severe and prolonged mobility impairment.

Examples commonly accepted under the MEC include items such as air conditioners for people with severe chronic conditions, bathroom modifications that permit safe access to a tub or toilet, and power-operated stair lifts (including installation). Generally, simple non-slip carpet alone will not meet MEC criteria unless it’s clearly part of a larger, medically required renovation and documented by a health professional.

What is the Saskatchewan home renovation tax credit?

Saskatchewan reinstated a provincial home renovation tax credit for the 2025 and 2026 tax years. Eligible expenses incurred between October 1, 2024 and December 31, 2025 can be claimed on your 2025 return. This credit is available to any Saskatchewan resident and is not limited to seniors or people with disabilities.

The Saskatchewan credit provides 10.5% for eligible renovation expenses that exceed $1,000, up to a maximum expense limit. For most taxpayers the upper claim limit is $5,000 of eligible expenses; for seniors aged 65 or older by year-end the maximum eligible expense rises to $6,000. Based on those rules, your carpet costs could potentially be included if they meet the program’s eligibility criteria.

Other provincial and territorial tax credits

Several other provinces have offered renovation credits targeted to seniors or people with disabilities. Examples include British Columbia’s home renovation tax credit for seniors and persons with disabilities and New Brunswick’s Seniors’ Home Renovation Tax Credit. Availability, eligibility periods and amounts vary by province, so check current provincial guidance or speak with a tax advisor if you live outside Saskatchewan.

Federal multigenerational home renovation tax credit

The federal multigenerational home renovation tax credit (MHRTC) supports renovations that create a self-contained secondary unit so a senior or an adult eligible for the DTC can live with a qualifying relative. The MHRTC covers up to $50,000 of qualifying renovations, with a maximum credit of $7,500. If carpet is part of a qualifying renovation to create or adapt a secondary unit, it could be an eligible expense under this program.

So, are your home renovations tax-deductible?

For your situation, Gayle, a plain replacement of flooring with non-slip carpet likely won’t qualify under the medical expense tax credit because it is usually considered a routine home improvement. However, the federal home accessibility tax credit could apply if the carpet is part of an enduring renovation intended to improve safety or mobility and you meet the age or DTC conditions. As a Saskatchewan resident, you may also be eligible for the provincial home renovation tax credit, which has more general eligibility and could cover at least part of those costs.

Keep thorough documentation: invoices, contractor descriptions, and any medical or professional recommendations that explain why the work was necessary. If you’re unsure which credit(s) apply, consult CRA guidance or a tax professional to confirm eligibility before filing. Proper records will help support any claim and ensure you receive the appropriate tax relief.

Read more about income taxes:

• How is a non-registered account taxed upon death?
• Moving money from RRSPs, RRIFs and TFSAs in retirement
• Tax due dates, credits and more: Your 2024 income tax return guide
• What retirees need to know about tax brackets