Have you renovated or altered a building to make it more accessible? 

If you are a corporation, partnership or individual and you own or lease a building used primarily to earn business or property income, you can deduct any expenses you incurred during a taxation year for eligible renovations or alterations so that people with a mobility impairment can better access or move around in the building.

What expenses are eligible?

Any expenses you incurred to renovate or alter a building used mainly to earn business or property income. You can deduct your expenses from that income to reduce the income tax you have to pay.

Claiming the deduction

See Capital Expenditures.

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

Change things for the better: make small buildings accessible to everyone.