Accessibility grants for buildings in Québec

Grant equal to 90% of the cost of eligible expenses, up to $40,000. Eligible expenses: replacement of access doors from the street and to the commercial space, electric door openers, bevelled thresholds, ramps or lift platforms (fixed or removable), a communication system to call for help, an accessible checkout counter or display case and fixed furniture, signage, painting/marking, floor levelling, widening of doors and fitting rooms, elevators, work that makes customer washrooms easier to reach (including toilet replacement) and professional services (architecture, engineering, technology).

Payment: Single payment (cheque or direct payment) after the work, upon submission of a certification signed by a professional, the invoices, proof of payment of each invoice (cash payments, receipts, annotated invoices and releases are refused), a summary document, the permits and photos.

English summary of the official program text, which prevails.

Accessibility work: 50% of the cost of the work, up to $2,500 per establishment; minimum cost of the work $1,000. Eligible costs: labour, materials, plans and specifications, expert fees, permits and taxes. The by-law does not specify the type of work (doors, ramps, washrooms): “works intended to render accessible” a commercial establishment open to the public.

Payment: No assistance is paid before the work is completed; proof of payment to the contractor is required, followed by a final inspection.

English summary of the official program text, which prevails.

90% of the cost of eligible work, up to $7,500 per establishment; $300 administrative fee when the acceptance is signed. Only one adapted exit per establishment. Work: electric door opener, bevelled threshold, new door, access ramp (max. slope 1:12), grab bars, access to the sink, faucets, hand dryer/dispenser, adapted toilet, other work that makes the business and the sanitary fixtures easier to reach.

Payment: Grant paid in full to the building owner when the work is completed, after the acceptance form is signed, the permit is obtained and proof is provided that the work was done by an RBQ contractor.

English summary of the official program text, which prevails.

Up to 50% of the cost of accessibility work, up to $4,000 per project. Work: automatic door, threshold, access ramp, door widening, lift platform, access to washrooms and comfort station, reception counter, interior circulation (elevator, fitting room), safety equipment (visual or audible alarms, area of refuge, visual cues) and mobility aids (adapted carts).

Payment: Assistance paid to the building owner when the work is completed and the invoices are submitted.

English summary of the official program text, which prevails.

Up to 50% of the cost of accessibility work, up to $4,000 per project; complements government programs. Work: ramp, thresholds, automatic door, lift platform, widening of hallways and doors, handrails, stair chair lift, curbless shower, adapted toilet and bidet, grab bars, counters, faucets, home automation for safety, temporary rental of a portable ramp or patient lift.

Payment: Payment by the City after inspection and approval of the completed work.

English summary of the official program text, which prevails.

Up to 90% of the amount of eligible work, up to $60,000 for this component, calculated on the lower of the two compliant bids plus the other eligible costs (permits, professional fees, consultants). No minimum amount of work. “Access to the establishment” work from the sidewalk: modification between the sidewalk and the building, bevelled threshold, inclined plane, access ramp, widening and replacement of doors, electric door openers, widening of the vestibule, other work to reach the floor area. Separate calculation if the applicant also takes part in the façade or storefront components.

Payment: Assistance paid when the work is completed in the form of a “remise” (interest-free loan); the applicant then provides, within 2 months of the cheque, proof of payment of the contractor and the professionals; the remise then becomes a grant.

English summary of the official program text, which prevails.

Non-repayable grant. Component 1 (infrastructure and outdoor improvements): up to $100,000. Component 2 (innovative project, adapted equipment): up to $50,000. Components 1 + 2 together: up to $150,000. Component 3 (collective projects): up to $300,000, with each member contributing at least 10%. The guide does not set a single PAET rate: minimum non-government equity contribution and maximum combined public assistance: for-profit organizations 35% / 65%; non-profits and co-operatives 20% / 80%; Indigenous communities and Îles-de-la-Madeleine 10% / 90%. Assistance calculated on at least two quotes from RBQ-licensed contractors, then adjusted to actual costs.

Payment: Agreement with Kéroul. 60% of the assistance is paid after the agreement is signed; 40% after receipt of the invoices, obtaining the “accessible” rating (Kéroul visit) and a certification report signed by a licensed contractor, architect or engineer.

English summary of the official program text, which prevails.

100% of the total recognized cost up to $50,000 for the first eligible person in the household, plus $10,000 for each additional eligible person with a disability in the same household. Work determined by an accredited inspector based on an occupational therapist's recommendations (lowest-cost functional solution). Examples: access ramp, widening of doors, grab bars, curbless shower, ceiling-track patient lift; equipment: ramps, lift platforms, patient lifts, electric door openers, stair lifts.

Payment: Assistance paid to the owner of the dwelling when the work is completed, based on the occupational therapist's assessment, the signed final report (owner, contractor, accredited inspector) and the invoices. Partial payment is possible if the work is interrupted for reasons beyond the parties' control.

English summary of the official program text, which prevails.

Two separate amounts, each at 100% of the total recognized cost: up to $12,000 for exterior access and up to $12,000 for the interior of the dwelling ($24,000 in total). Recognized cost = the lower of the price set by the SHQ's annualized price list or the amount invoiced. Closed list of work: access ramp (1:12 slope), raising the porch decking, widening/lowering an exterior door, handrails, curbless shower, grab bars, clear space under a bathroom or kitchen sink, lowering thresholds, widening door frames, stair lift for a straight staircase (on an occupational therapist's recommendation), moving switches/outlets. Private occupational therapist fees eligible up to $500 (stair lift).

Payment: Assistance paid to the owner of the dwelling when the work is completed, based on the end-of-work form signed by the owner and the contractor, the invoice, the municipal permit and, if applicable, the occupational therapist's invoice. Retroactive mode possible (see notes).

English summary of the official program text, which prevails.

Non-refundable tax credit calculated on a maximum of $20,000 of eligible expenses per year (same total limit per dwelling, even if there are several qualifying individuals). The CRA page does not mention the credit rate, so it is not shown here.

Payment: Credit claimed on the income tax return (line 31285) for the expenses of the tax year.

English summary of the official program text, which prevails.

Deduction, in the year of payment, of the full amount of prescribed renovations or alterations (20(1)(qq): access and mobility of persons with a mobility impairment in a building used primarily to earn business or property income) and of prescribed devices or equipment designed for a disability (20(1)(rr)), instead of adding these costs to the capital cost and depreciating them. CRA examples: hand-activated power door openers, interior and exterior ramps, alterations to a bathroom, elevator or doorway; braille or audio elevator floor indicators, visual fire alarms, listening devices, adapted computer software and hardware. No limit.

Payment: Deduction in calculating business or rental income for the year in which the amount is paid.

English summary of the official program text, which prevails.

Deduction of any amount paid in the year for renovations or alterations to a building used primarily to earn business or property income, made to meet the needs of persons with a physical disability or to allow persons with a mobility impairment to access the building or move about in it. Examples: hand-activated power door opener, interior or exterior ramps, alteration of a bathroom, elevator or door for a wheelchair; braille or audio floor indicators, visual fire alarms, listening devices, adapted computer software and hardware.

Payment: Deduction on the return for the year of payment (instead of adding the expense to the capital cost). Details: publications IN-155 and IN-100.

English summary of the official program text, which prevails.

Refundable tax credit equal to 20% of the costs of buying, renting and installing eligible equipment (the first $250 is not eligible) and of the costs of a stay in a functional rehabilitation transition unit. Equipment related to home adaptation: equipment to help a person get on or off a toilet, equipment to help a person get into or out of a bathtub or shower, walk-in bathtub or walk-in shower, rail-mounted chair (stair lift). No limit indicated.

Payment: Refundable credit claimed on the Québec income tax return for the expenses paid in the year.

English summary of the official program text, which prevails.

Reasonable expenses for renovating or altering the dwelling of a patient who has a severe and prolonged mobility impairment (or lacks normal physical development) can be claimed as medical expenses if they allow the patient to gain access to the dwelling, be mobile within it or perform daily tasks in it. Examples from the folio: purchase and installation of interior or exterior ramps, widening of hallways and doorways, lowering of kitchen or bathroom counters; architect or contractor fees included. Credit rate and threshold not verified here.

Payment: Non-refundable credit claimed on the income tax return (lines 33099/33199) for the expenses paid.

English summary of the official program text, which prevails.