CRA noted that example of expenses (if reasonable in amount) falling within s. 118.2(2)(l.2) included:
(a) the purchase and installation of interior or exterior ramps where stairs impede the mobility of a person with a disability;
(b) enlarging hallways and doors to allow the person with a disability access to different rooms in the dwelling
(c) lowering kitchen or bathroom counters to allow access by a person with a disability.
Respecting the expenses incurred by the taxpayer, CRA stated:
[W]e do not believe that expenses relating to the renovation of part of the existing roof, the addition of beams and the installation of asphalt shingles can give rise to the medical expense tax credit. With respect to the replacement and lowering of windows with sliding openings, such expenditures could potentially qualify … if the requirements set forth above are satisfied.