Government of Canada
Under the Income Tax Act, 20(1) (qq) and 20(1) (rr), the Federal government allows businesses/commercial building owners to deduct the amount they paid during the taxation year to make renovations or alterations to a building that enables individuals who have a mobility impairment gain access to the building or to be mobile within it.
Other expenses (Line 9270) - There are expenses you can incur to earn income, other than those listed on Form T2125. Enter, on this line, the total of other expenses you incurred to earn income, as long as you did not include them on a previous line. You do not have to list these expenses on the form.
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.
Businesses are also allowed to deduct prescribed disability-related devices or equipment. You can deduct expenses paid to install or get the following disability-related devices and equipment: elevator car-position indicators (such as braille panels and audio signals for individuals having a visual impairment), visual fire-alarm indicators, and listening device for group meetings or telephone devices for individuals who have a hearing impairment.
Non-Profit Sector
- Charity Village - Various funding sources for organizations, including foundations.
- Imagine Canada - Formerly Canadian Centre for Philanthropy (CCP) and the Coalition of National Voluntary Organizations (NVO).
- Private Foundations - There are many private foundations that provide grants to non-profit organizations. Directories of these foundations and the types of activities and organizations they support are available at local public libraries.
Service Clubs
Organizations that may be able to provide assistance to support accessibility initiatives:
- The Lions Club
- Kiwanis Club
- Optimist Club
- Independent Order of Odd Fellows
- Kinsmen/Kinnettes
- Imperial Order Daughters of the Empire (IODE)
Sources: Ministry of Community and Social Services, CRA