BC Disability & Health Credits (2025)

Home Renovation Tax Credit for Disabilities (BC HRTC-D)

• What is it? A refundable tax credit of up to $1,000 per year for eligible home renovations and alterations to improve accessibility or mobility for persons with disabilities.
• Who can claim?
  • Any BC resident with a qualifying disability (eligible for the federal DTC), or
  • A relative living with/supporting a disabled individual in their principal residence (spouse, child, parent, grandparent, sibling, aunt/uncle, niece/nephew, in-law).
• Eligible expenses: Permanent renovations to a principal residence that improve access, reduce risk, or enhance mobility. Examples: ramps, stair lifts, grab bars, widened doorways, accessible showers, lowering counters. Routine repairs/cosmetic upgrades are not eligible.
• Step-by-step claim process:
  1. Obtain and save detailed invoices/receipts for qualifying expenses (contractor must include specifics).
  2. Complete BC479 (British Columbia Credits) with your income tax return. Enter total eligible expenses; credit is 10% of eligible amount, up to $10,000 ($1,000 max credit).
  3. Retain documentation for at least 6 years for CRA or BC audit. Keep before/after photos if possible.
• Calculation Example: You install a $7,000 stair lift and $2,500 in bathroom modifications ($9,500 total). Claim: $9,500 x 10% = $950 refund. If you spend $12,000, credit is capped at $1,000.
• Documentation: Invoices, proof of payment, and a description of the renovation's purpose. If you are a supporting relative, proof of relationship and shared residence.
• Tip: This credit can be claimed in addition to the federal Home Accessibility Tax Credit and the Medical Expense Tax Credit for the same renovation, but you cannot claim the same expense twice on the same line. See details on medical credits.

BC Disability Assistance Program

• What is it? Monthly income support for BC residents with significant and prolonged disability who have financial need. Provides living benefits, medical, dental, and transportation supports.
• Eligibility: Designated as a Person with Disabilities (PWD) by the Ministry of Social Development and Poverty Reduction. Must have a severe and prolonged physical/mental impairment that restricts daily living, and meet financial tests (income/assets).
• Step-by-step application:
  1. Request a PWD application from a Ministry office or online.
  2. Have your healthcare provider complete the medical report and assessment.
  3. Submit completed forms and supporting medical documentation.
  4. If approved, you may also access MSP assistance, dental, optical, transportation, and other supports.
• Calculation Example: A single adult with a permanent mobility impairment, no significant assets, and limited income is approved for PWD status and receives monthly assistance, subsidized bus pass, and dental coverage.
• Documentation requirements: Medical records, physician's diagnosis, daily living restriction details, and proof of income/assets.
• Tip: Approval for BC Disability Assistance does not automatically grant the federal DTC; each requires separate application. Learn about the DTC here.

Federal Disability Tax Credit (DTC) & Medical Expense Credits

• Disability Tax Credit (DTC): Non-refundable federal credit for those with a severe and prolonged physical or mental impairment (certified on T2201). The DTC can be transferred to a spouse/supporting relative if the disabled person doesn't need the full amount. See DTC guide.
• Medical Expense Tax Credit: Both BC and federal credits for out-of-pocket eligible medical expenses not reimbursed. Includes prescription drugs, mobility aids, service animals, home renovations, attendant care, and more. See full list.
• Step-by-step claim:
  1. Doctor completes and signs DTC application (T2201); submit to CRA for approval.
  2. Once approved, claim the DTC on your federal and BC returns; transfer unused DTC to a family member if needed.
  3. For medical expenses, gather all receipts for eligible costs and enter on tax return (federal and BC portions).
• Calculation Example: Parent claims the DTC transfer and $3,000 in medical expenses for a child with autism, boosting refund by several thousand dollars.
• Documentation: T2201 approval letter, medical receipts, proof of payment, and transfer forms (if credit is transferred).
• Tip: DTC approval can be backdated up to 10 years. If you missed prior claims, request a reassessment for missed refunds. Learn how to backdate claims.

Stacking Provincial and Federal Disability Credits

• Most BC credits (e.g. Home Renovation, Medical Expense) can be combined with federal counterparts. Always check for duplication rules – e.g., you can claim a renovation as both a BC and a federal medical expense, but not on the same line.
• The DTC opens access to other benefits: Child Disability Benefit, Registered Disability Savings Plan (RDSP), and Canada Workers Benefit disability supplement.
• For families: Parents may claim the DTC transfer, child disability benefit, and all relevant credits for a dependent child—plus BC's home adaptation credits if home changes are made for the child’s needs.
• Pro tip: Keep itemized receipts, medical reports, and records for at least 6 years. If you receive a notice of review or audit, detailed documentation is your best defense.

Practical Scenarios & Calculation Examples

Audit Risk, Common Errors & Best Practices

• Common errors:
  • Double-claiming the same expense on both BC and federal forms (must split or allocate appropriately).
  • Insufficient documentation (missing receipts, inadequate medical details).
  • Claiming ineligible renovations or routine repairs.
  • Not updating the CRA/BC about changes in residence or family status (impacts eligibility/transfer).
• Audit red flags: High or repeated claims, large home renovation amounts, or vague expense descriptions.
• Best practices:
  • Keep all supporting documents: medical reports, receipts, proof of payment, before/after photos for renovations, and DTC approval letters.
  • Maintain a claims folder for each year and scan key documents digitally.
  • For transferred credits, keep signed forms by both parties.
  • Consult a tax professional or disability advocate for complex scenarios or multi-year claims.
• For more, see: Medical Expense Tax Credits and Disability Tax Credit Guide.

Frequently Asked Questions (FAQ)

Related BC & Canada-Wide Disability/Health Credit Pages

• Disability Tax Credit Guide
• BC Individual Tax Breaks Directory
• Medical Expense Tax Credits
• BC Senior Credits & Benefits
• Canada-Wide Individual Tax Credits