Are the medical expense and home accessibility credits both claimable for one Ottawa ramp?

Yes, the CRA allows the same ramp expense to be claimed under both the medical expense tax credit and the Home Accessibility Tax Credit, provided the expense meets each credit's own conditions. The two credits are separate, and claiming one does not reduce or block the other.

What each credit requires for a ramp

The Home Accessibility Tax Credit (CRA line 31285) lets an eligible person claim up to $20,000 of eligible expenses a year. A qualifying individual is someone who is 65 or older at the end of the tax year, or who is eligible for the disability tax credit at any time in the year. Certain family members who live with them may also claim, and the claim can be split among them. The renovation must be of an enduring nature, integral to the home, and must either allow the person to gain access to or be mobile or functional within the dwelling, or reduce the risk of harm. An outdoor ramp that meets those conditions may qualify; the CRA decides. Keep the contractor's name and business address, GST/HST number if applicable, a description of the work, the dates, and proof of payment.

The medical expense tax credit covers renovation or construction expenses for a person with a severe and prolonged mobility impairment, where the work must not normally be expected to increase the home's value. The CRA's own examples include buying and installing an outdoor ramp where the person cannot use stairs. Whether your ramp meets those conditions is something the CRA decides; the credit may apply, but the CRA sets the conditions.

The Ontario Seniors Care at Home Tax Credit is a separate refundable provincial credit for people who turned 70 or older in the year, or whose spouse or partner did. It covers 25 per cent of claimable medical expenses up to $6,000, for a maximum credit of $1,500, reduced by 5 per cent of family net income over $35,000. It is a credit on eligible medical expenses under its own rules; its list names some renovation or construction costs where there is a severe and prolonged impairment.

All figures above are checked September 2026. None of this means any person "qualifies"; each program decides eligibility on its own, and the CRA sets the conditions for each credit.

A few practical points for your records. For do-it-yourself work on the Home Accessibility Tax Credit, materials, fixtures, equipment rentals, building plans and permits are eligible expenses; your own labour and tools are not. Work done by a relative is not eligible unless that person is registered for GST/HST. The Ontario Seniors' Home Safety Tax Credit is closed and was available for 2021 and 2022 only; some contractor pages still advertise it, but it is not available.

When the invoice arrives, check that it shows the work, the dates and the contractor's GST/HST number if they have one, since that is what the CRA asks you to keep for both claims.