Driveway Access

Is driveway access CRA eligible in Canada?

Yes. Reasonable expenses for driveway alterations to facilitate access to transportation are CRA-eligible medical expenses, provided the patient has a severe and prolonged mobility impairment and the alterations are at their principal residence. Because this expense is CRA-eligible, it can be reimbursed through your HSA.

What Qualifies

• Driveway alterations that facilitate access to transportation for a patient with a severe and prolonged mobility impairment
• Alterations at the patient's principal place of residence
• Work to facilitate access to a bus, accessible transit vehicle, or any mode of transportation ordinarily used by the patient
• Driveway widening to accommodate a wheelchair-accessible van
• Curb cuts or ramp installations at the driveway to enable wheelchair access to transportation

What Does Not Qualify

• General driveway repaving or resurfacing for home improvement purposes
• Decorative landscaping or driveway work not related to accessibility
• Alterations to a driveway at a property that is not the patient's principal place of residence

Frequently Asked Questions

Is driveway access CRA eligible?

Yes. Driveway access alterations qualify under paragraph 118.2(2)(l.6) of the Income Tax Act for patients with a severe and prolonged mobility impairment where the alteration facilitates access to transportation at their principal residence.

Can I claim driveway access through my HSA?

Yes, because this expense qualifies under the Medical Expense Tax Credit.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Driveway alterations".