While there is no direct federal “stairlift grant,” installing a stairlift in your home may qualify for two federal non-refundable tax credits:

• The Home Accessibility Tax Credit (HATC)

• The Medical Expense Tax Credit (METC)

The Canada Revenue Agency administers both programs and can help reduce the overall after-tax cost of accessibility renovations.

What is the Home Accessibility Tax Credit (HATC)?

The Home Accessibility Tax Credit (HATC) is designed to help seniors and individuals with disabilities make their homes safer and more accessible. A permanently installed stairlift typically qualifies because it improves mobility and reduces fall risk within the home.

Who qualifies?

• Individuals who are 65 years or older by the end of the tax year

• Individuals eligible for the Disability Tax Credit

• Supporting family members (spouse, common-law partner, or certain relatives) who pay for the renovation

What type of home qualifies?

• The home must be located in Canada

• It must be owned (fully or jointly) by the qualifying or supporting individual

• The qualifying individual must ordinarily live in the home during the year

What expenses qualify?
Renovations that are permanent and integral to the home, and that:

• Improve access or mobility within the home

• Reduce the risk of harm (e.g., falls on stairs)

Examples include stairlifts, wheelchair ramps, walk-in tubs, and grab bars.

How much can you claim?

• Up to $20,000 in eligible expenses per year

• Maximum credit of $3,000 (15% of $20,000)

This is a non-refundable credit, meaning it reduces taxes owed but does not generate a refund beyond taxes payable.

What is the Medical Expense Tax Credit (METC)?

The Medical Expense Tax Credit (METC) is a broader tax credit that covers a wide range of medical costs — including certain home renovations required due to severe mobility impairment.

A stairlift may qualify if it is necessary to help someone with a prolonged mobility limitation safely access different levels of the home.

Who qualifies?
Any taxpayer who pays eligible medical expenses for:

• Themselves

• Their spouse or common-law partner

• Their dependants

What expenses qualify?

• Renovations required to enable a person with a severe and prolonged mobility impairment to gain access to, or be mobile or functional within, the home

• The renovation generally must not significantly increase the home’s value beyond accessibility needs

How much can you claim?
You can claim total eligible medical expenses minus the lesser of:

• 3% of your net income, or

• The annual fixed threshold amount (indexed yearly)

Like the HATC, this is also non-refundable.

Can you claim both credits for the same stairlift?

For 2025 only — yes.
If your stairlift qualifies under both the HATC and METC, and you meet the eligibility requirements for each, you may claim the same expense under both credits.

Starting in 2026:
Proposed tax changes would prevent claiming the same expense under both programs. You would need to choose one credit per expense.