Home Accessibility Tax Credit

Multigenerational Home Renovation Tax Credit

A refundable federal tax credit for renovating a home to create a self-contained secondary unit so a senior aged 65 or older, or an adult eligible for the Disability Tax Credit, can live with a qualifying relative. CRA's page for the 2025 tax year allows up to $50,000 in qualifying expenditures for each qualifying renovation that is completed, and calculates the credit at 14.5% of eligible costs to a maximum of $7,250 for each claim. Those are CRA's 2025 tax-year figures — check the current-year page before you rely on an amount.

Federal Excise Gasoline Tax Refund for Persons with Disabilities

If you have a permanent mobility impairment that prevents you from safely using public transportation, you can claim a refund of part of the federal excise tax you paid on gasoline you buy for a vehicle. A qualified medical practitioner must certify the impairment. This refund helps offset some of the higher transportation costs faced by people with permanent mobility disabilities.

Canada Workers Benefit – Disability Supplement

The Canada Workers Benefit (CWB) is a refundable tax credit for people who work and earn a low income. It has two parts: a basic portion and a disability supplement. If you are approved for the Disability Tax Credit, the supplement is paid on top of the basic portion to help with the extra costs of working while living with a disability. For the 2026 tax year, CRA's published federal maximums are $1,665 for a single individual and $2,869 for a family, and the disability supplement maximum is $860 (2025: $843). Supplement phaseout starts at $38,495 for a single individual and $50,377 for a family, and the minimum working income is $1,150. These are the federal standard schedule: footnote 8 on CRA's table states that reconfiguration agreements with Alberta, Quebec and Nunavut change the amounts and thresholds for residents there, so confirm the figure for your province or territory.