Thank you for your question!
Unfortunately, new driveways and tree removals are under the following list of expenses that are not eligible for the Home accessibility tax credit (HATC):
Furthermore, to qualify for HATC, the purpose of renovations or expenses incurred is to make homes safer or more accessible for Canadians 65-years of age or older, or for disabled people of any age if they are being claimed by the eligible individual or by someone who looks after the individual and meets all of the CRA’s requirements.
For more information about Home Accessibility expenses, please visit the TurboTax website Home Accessibility Tax Credit (HATC)