Tax information for accessible businesses and individuals with disabilities

Tax deductions for businesses making modifications for people with disabilities

According to the Canadian Revenue Agency, there are expenses businesses can incur to earn income, other then those listed on Form T2124 and T2032 (refer to Chapter 3-Expenses, Line 9270-"Other Expenses"). This includes making disability- related modifications to your building in addition to the purchase of disability-related devices and equipment. Please click here for more information.

Disability-related modifications
Businesses can deduct expenses that are incurred for eligible modifications made to a building in the year that they were paid for, instead of having to add them to the capital cost of the building. Eligible modifications include changes made to the building to increase accessibility such as:

Installing hand-activated electric door openers
Installing interior and exterior ramps
Modifying a bathroom, elevator, or doorway

Disability-related devices and equipment
Businesses can also deduct expenses paid to install or purchase devices and equipment such as:

Elevator car-position indicators, including Braille panels and audio indicators
Visual fire-alarm indicators
Telephone devices to help people who are hard of hearing
Listening devices for group meetings
Disability specific computer software and hardware attachments

All modifications, devices, and equipment that fulfill the criteria outlined by the Canadian Revenue Agency are 100% deductible.

Tax deductions and exemptions for people with disabilities

The Canadian Revenue Agency created the RC4064 Medical and Disability-Related Information publication to provide information for individuals with disabilities regarding such topics as eligible medical expenses, income tax related services for people with disabilities, GST/HST exemptions, and the excise gas tax refund program. Please click here for more information.

Canada Revenue Agency contact information

Business and self-employed individuals enquiries: 1-800-959-5525
Individual income tax enquiries: 1-800-959-8281

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