Frequently Asked Questions

You can claim the credit when you file your personal income tax return for 2015 and future years.

Each year, you can claim expenses related to work billed for in that year.  For the 2015 tax year, you can claim expenses related to work that you paid for, or were billed for (whichever is earlier) between January 1, 2015 and December 31, 2015. For subsequent tax years, you can claim expenses related to work that you paid for, or were billed for, in that year.

Receipts from retailers, suppliers and contractors do not have to be submitted with the income tax return. However, they should be kept in case the Canada Revenue Agency asks for them.

You are eligible to claim the credit for the year if on the last day of the tax year you are:

• A resident of New Brunswick, and
• A senior or a family member living with a senior.

Seniors and their family members at all income levels are eligible.  If you are a senior or you are living with a senior relative in your home, you could qualify for a total tax credit of up to $1,000 every year, regardless of income.

If you modify your home to improve accessibility and mobility for a live-in relative who is 65 or older, you can claim eligible expenses on your personal income tax return.

For the 2015 tax year, you can claim expenses related to work that you paid for, or were billed for (whichever is earlier) between January 1, 2015 and December 31, 2015. For subsequent tax years, you can claim expenses related to work that you paid for, or were billed for, in that year.

Receipts from retailers, suppliers and contractors do not have to be submitted with the income tax return. However, they should be kept in case the Canada Revenue Agency asks for them.

Not all renovation work qualifies for this tax credit.  Eligible expenses include the cost of permanent home renovations or alterations that improve accessibility or help a senior be more functional or mobile at home.

Some examples of eligible expenses include:

• certain renovations to permit a first-floor occupancy or secondary suite for a senior
• grab bars and related reinforcements around the toilet, tub and shower
• handrails in corridors
• wheelchair ramps, stair/wheelchair lifts and elevators
• walk-in bathtubs
• wheel-in showers
• comfort height toilets
• widening passage doors
• lowering existing counters/cupboards
• installing adjustable counters/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 counter to enable work from a seated position
• non-slip flooring
• a hand-held shower on an adjustable rod or high-low mounting brackets
• additional light fixtures throughout the home and 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 are ineligible if their primary 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 – such as plumbing or electrical repairs
• repairs to a roof
• aesthetic enhancements such as landscaping or redecorating
• installing new windows
• installing heating or air conditioning systems
• replacing insulation

Devices are not eligible. These include:

• equipment for home medical monitoring
• equipment for home security (anti-burglary)
• wheelchairs
• walkers
• vehicles adapted for people with mobility limitations
• household appliances
• fire extinguishers, smoke alarms, carbon monoxide detectors

Services are not eligible. These include:

• security or medical monitoring services
• home care services
• housekeeping services
• outdoor maintenance and gardening services

Yes. If you do the work yourself or have a friend or family member do it for you free of charge, you can still claim the amount you spent on materials for the modification, but not the cost of labour. For example, if you spend $150 to buy materials for a grab bar that your family member installs, you can claim $150 on your tax return. Remember to save your receipts.

Yes, expenses to renovate your apartment may be eligible expenses to the extent of your share of the eligible expenses.  If the expenses are incurred by the owner of the apartment building, they must notify you, in writing, of your share of those eligible expenses.

No, only a senior or a family member who lives with a senior is eligible to claim the credit.  A landlord renting a home to a senior is not eligible for the credit.

Yes, as long as the total amount of eligible expenses claimed by you and your spouse does not exceed $10,000.  If you and your spouse have eligible expenses of more than $10,000, you must agree among yourselves how to allocate the maximum $10,000 of eligible expenses, otherwise the allocation will be made for you.

Yes, the seniors’ home renovation tax credit can be claimed for all eligible expenses during the tax year up to a maximum of $10,000, even if a portion or all of those expenses were also eligible expenses for the purpose of claiming the medical expense tax credit  during that same year.