New Brunswick Seniors' Home Renovation Tax Credit

The New Brunswick Seniors’ Home Renovation Tax Credit is a refundable personal income tax credit for seniors and family members who live with them. If you qualify, you can claim up to $10,000 worth of eligible home improvements on your tax return. The amount of money you get back for these expenses is calculated as 10% of the eligible expenses you claim. 

You are eligible to claim the credit for the year if on the last day of the tax year you are:

• a resident of New Brunswick
• a senior or a family member living with a senior

Seniors and their family members at all income levels are eligible. If you are a senior or you are living with a senior relative in your home, you could qualify for a total tax credit of up to $1,000 every year, regardless of income.

The renovation must be to your principal residence, which is the home you primarily live in.

Each year, you can claim expenses related to work billed for in that year. You must retain documentation to support your claim, including receipts from suppliers and contractors. You will not have to submit them with your tax return. But you will have to keep them in case the Canada Revenue Agency asks you to verify your expenses. 

If you do the work yourself or have a friend or family member do it for you free of charge, you can still claim the amount you spent on materials for the modification, but not the cost of labour. For example, if you spend $150 to buy materials for a grab bar that your family member installs, you can claim $150 on your tax return. Remember to save your receipts.

Not all renovation work qualifies for this tax credit.

The renovation or alteration must help a senior by:

• improving access to the home or land
• improving mobility and functions within the home or land
• reducing the risk of harm within the home or land

The main purpose of the renovation can’t be to increase the value of the home or land.

Some examples of eligible expenses include:

• certain renovations to permit a first-floor occupancy or secondary suite for a senior
• grab bars and related reinforcements around the toilet, tub and shower
• handrails in corridors
• wheelchair ramps, stair/wheelchair lifts and elevators
• walk-in bathtubs
• wheel-in showers
• comfort height toilets
• widening passage doors
• lowering existing counters/cupboards
• installing adjustable counters/cupboards
• light switches and electrical outlets placed in accessible locations
• door locks that are easy to operate
• lever handles on doors and taps, instead of knobs
• pull-out shelves under counter to enable work from a seated position
• non-slip flooring
• a hand-held shower on an adjustable rod or high-low mounting brackets
• additional light fixtures throughout the home and exterior entrances
• swing clear hinges on doors to widen doorways
• creation of knee space under the basin to enable use from a seated position (and insulation of any hot-water pipes)
• relocation of tap to front or side for easier access
• hands-free taps
• motion-activated lighting
• touch-and-release drawers and cupboards

Examples of ineligible expenses include:

• general maintenance – such as plumbing or electrical repairs
• repairs to a roof
• aesthetic enhancements such as landscaping or redecorating
• installing new windows
• installing heating or air conditioning systems
• replacing insulation

Devices are not eligible. These include:

• equipment for home medical monitoring
• equipment for home security (anti-burglary)
• wheelchairs
• walkers
• vehicles adapted for people with mobility limitations
• household appliances
• fire extinguishers, smoke alarms, carbon monoxide detectors

Services are not eligible. These include:

• security or medical monitoring services
• home care services
• housekeeping services
• outdoor maintenance and gardening services