Disability–related modifications

You can deduct outlays and expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of having to add 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, elevator, or 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 who are hard of hearing; and
• listening devices for group meetings.

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

Forms and publications

• Business and Professional Income guide (T4002)

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