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Tax Deduction for Renovations or Alterations to Improve a Building's Accessibility

If you own or lease a building (for example, an office building, a business or manufacturing facility or an apartment building) that is used over 50% of the time to generate business or property income, you can deduct (rather than add to capital cost) the cost of eligible renovations or alterations paid in the year to make the building accessible and usable for people with a motor impairment or physical disability.

Eligible renovations and alterations include:

  • installing hand-activated power door openers as well as interior and exterior ramps;
  • modifying bathrooms, elevators or doorways so they can accommodate wheelchairs.

You must have incurred the expenses for these renovations or alterations after March 23, 2006. You also need an eligibility certificate in order to claim the tax deduction. For more information, see form TP-157-V, Eligibility Certificate for Renovation or Alteration Expenses.

In addition, if you install specialized or adapted equipment (for example, a specialized sign device, adapted seating or a telecommunications system) and the renovations or alterations to the building meet the barrier-free design standards of the Régie du bâtiment du Québec, you can add the cost of this work to the amount of your deduction, subject to certain conditions.

For more information, see Business and Professional Income (IN-155-V) and Individuals and Rental Income (IN-100-V).

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