Driveway access

Is driveway access CRA eligible in Canada?

Yes. Under paragraph 118.2(2)(l.6) of the Income Tax Act, reasonable expenses for alterations to a driveway at the patient's principal place of residence to facilitate access to a bus — or any mode of transportation ordinarily used by the patient — are eligible medical expenses, provided the patient has a severe and prolonged mobility impairment. These expenses qualify under the Medical Expense Tax Credit and can be reimbursed through a Health Spending Account.

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, per paragraph 118.2(2)(l.6), for patients with a severe and prolonged mobility impairment where the alteration facilitates access to transportation.

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".