Is widening Ottawa doorways a medical expense the CRA recognizes?

The CRA's medical expense tax credit lists enlarging halls and doorways as an example of a renovation expense that may qualify, where the work is for a person with a severe and prolonged mobility impairment and the renovation would not normally be expected to increase the home's value. Whether a specific project meets those conditions is a determination the CRA makes, not one this site can make for you.

What the CRA's rule covers

The credit applies to renovation or construction expenses for a person with a severe and prolonged mobility impairment. Doorway widening fits the CRA's own example, but two conditions attach to it: the person must have that impairment, and the work must not normally be expected to increase the home's value. The CRA does not define "normally expected to increase value" in a list; it applies that test to each claim.

If the person claiming is 70 or older, or has a spouse or partner who is, the Ontario Seniors Care at Home Tax Credit is a separate refundable credit 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. It is a credit on eligible medical expenses under its own rules, and the program decides what counts.

The Home Accessibility Tax Credit (CRA line 31285) is a third option worth noting. It 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 year, or eligible for the disability tax credit at any time in the year. A qualifying renovation must be of an enduring nature, integral to the dwelling, and either allow the person to gain access to or be mobile or functional within the home, or reduce the risk of harm. Doorway widening may fit that description; the CRA decides each claim. The CRA says an expense that is both a medical expense and a home accessibility expense can be claimed as both.

For the Home Accessibility Tax Credit, keep the contractor's name and business address, GST/HST number if applicable, a description of the work, the dates and proof of payment. For do-it-yourself work under the Home Accessibility Tax Credit, materials, permits and equipment rentals are eligible; your own labour and tools are not. Figures in this answer reflect programs as checked September 2026.

One practical note: if the doorway is in a load-bearing wall, that is a structural alteration, which is on the City of Ottawa's permit list. A doorway in a non-load-bearing wall still requires a permit under the City's rule for enlarging or relocating a door. Ask the contractor which situation applies to your wall before the work begins.

The CRA is the right first call on whether your specific project and circumstances meet the medical expense conditions, because the answer turns on the person's situation and the nature of the work, not on a general rule this site can apply for you.