CRA's criteria for this claim is that a qualifying renovation is a renovation or alteration that is of an enduring nature and is integral to the eligible dwelling (including the land that forms part of the eligible dwelling). The renovation must:
- allow the qualifying individual to gain access to, or to be mobile or functional within, the dwelling; or
- reduce the risk of harm to the qualifying individual within the dwelling or in gaining access to the dwelling.
An item you buy that will not become a permanent part of your dwelling is generally not eligible.
Based on the above, if the renovation to the driveway and walkway can be considered to "reduce the risk of harm to the qualifying individual within the dwelling or in gaining access to the dwelling", then it would qualify for the home accessibility tax credit.
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