Disability–related modifications

You can deduct expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of adding them to the capital cost of your building.

Eligible disability-related modifications include changes you make to accommodate wheelchairs, such as:

• installing hand-activated power door openers;
• installing interior and exterior ramps; and
• modifying a bathroom, an elevator, or a doorway.

You can also deduct expenses paid to install or get the following disability-related devices and equipment:

• elevator car-position indicators (such as braille panels and audio indicators);
• visual fire-alarm indicators;
• telephone devices to help people that have a hearing impairment; and
• listening devices for group meetings.

In addition, you may be able to deduct expenses for disability-specific computer software and hardware attachments.

Enter the amount on line 9270 - Other expenses of Form T2125, Statement of Business or Professional Activities.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities

Date modified:

2016-01-05