Multigenerational Home Renovation Tax Credit
MHRTC
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.
Useful Tips for Applying
• The credit is refundable, so it can produce a refund even if you owe no tax • $50,000 of qualifying expenditures, the 14.5% rate and the $7,250 maximum are CRA's 2025 tax-year figures — confirm the current year's page before quoting them • One claim per qualifying renovation, and the renovation has to be finished • Keep every invoice, contract and permit — the CRA can ask for them • Both the qualifying individual and the qualifying relation have to ordinarily inhabit the home within 12 months after the renovation period ends
Who May Qualify
The qualifying individual is a senior aged 65 or older, or an adult eligible for the Disability Tax Credit. You claim as the qualifying individual, their cohabiting spouse or common-law partner, or a qualifying relation — a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew of the qualifying individual or of their cohabiting spouse or common-law partner. The eligible dwelling is in Canada and is owned, jointly or not, by the qualifying individual or a qualifying relation at some point during the renovation period tax year. The dwelling is ordinarily inhabited, or reasonably expected to be, by both the qualifying individual and a qualifying relation within 12 months after the end of the renovation period. The renovation creates a self-contained secondary unit — its own entrance, kitchen, bathroom and sleeping area. The renovation must be completed to claim.
Required Documents
Invoices and receipts for the renovation, contracts and building permits, proof of ownership of the dwelling, proof of the senior’s age or the adult’s Disability Tax Credit approval, and documentation showing the secondary unit is self-contained.
How to Apply
There is no pre-approval application. Claim the credit at federal line 45355 on your income tax and benefit return for the tax year in which the renovation period ends, and keep all supporting documents in case the CRA asks for them.
Common Mistakes to Avoid
A common mistake is claiming repairs, maintenance or routine upgrades that were not part of creating the secondary unit. Another is claiming for a space that is not self-contained — it needs its own entrance, kitchen, bathroom and sleeping area. People also claim before the renovation is completed, or assume any relative can move in; the person must be a senior 65+ or DTC-eligible, living with a qualifying relation.
Preparing an application?
The Application Helper walks you through each question on this benefit's form in plain language.
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National resources
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View detailsAccessible Compass is an independent guide — we are not a government agency and do not process applications or approve benefits. We provide general information only, not legal, medical, or financial advice. Program rules may change. Always confirm with official government sources.
