Do lowered kitchen cabinets in an Ottawa home count as a medical expense?

Lowered kitchen cabinets may qualify as a medical expense under the CRA's medical expense tax credit, but the CRA sets conditions that determine whether a specific project qualifies.

The CRA lists "lowering kitchen or bathroom cabinets" as one of its own examples of a renovation or construction expense that may qualify, where the work is for a person with a severe and prolonged mobility impairment and the expense would not normally be expected to increase the home's value. Both of those conditions matter. The CRA decides eligibility on each claim; this site cannot tell you whether your project qualifies.

What this means for your claim

The medical expense tax credit is a federal credit claimed on your CRA return. A related provincial credit, the Ontario Seniors Care at Home Tax Credit, lists "renovation or construction that improves mobility, access or functioning within the home because of severe and prolonged impairment" among its eligible medical expenses, and it is a refundable credit for people who turned 70 or older in the year (or whose spouse or partner did), worth 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. These figures are as published; checked September 2026.

For cabinet lowering, keep your agreements, invoices and receipts showing the contractor's name and business address, a description of the work, the dates, and proof of payment. If the contractor is registered for GST/HST, that number should appear on the invoice as well.

The CRA's condition that the expense "would not normally be expected to increase the home's value" is something the CRA assesses.

On the building side, the City of Ottawa's permit list includes replacing kitchen cabinets in the same location as a project that does not need a permit, provided plumbing fixtures stay in place. If the work involves moving a sink or altering the plumbing, that changes the picture, and you would want to confirm with the City's Building Code Services whether a permit is required. Exempt projects must still meet the Building Code.

Before signing a contract, ask the contractor to describe in writing exactly what work will be done and what will change, so your invoice reflects the scope clearly enough to support a tax claim.