GST/HST information

Some of the goods and services used by individuals with disabilities are exempt supplies or zero-rated supplies for purposes of the goods and services tax/harmonized sales tax (GST/HST). This means you will not pay GST/HST on these goods and services.

If you paid GST/HST in error, you can request a refund or credit of the amount from the supplier, instead of applying for a rebate. If the supplier gives you a refund or credit, you are no longer eligible for a rebate from the Canada Revenue Agency (CRA). If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of that amount from the CRA by sending us a completed Form GST189, General Application for Rebate of GST/HST.

Special rules apply for specially equipped motor vehicles.

For more information, see Goods and services tax/harmonized sales tax (GST/HST) or call 1-800-959-5525. For the status of your rebate claim, call 1-800-565-9353.

Health care services

You do not have to pay GST/HST for most health care services. For example, you do not have to pay GST/HST on physiotherapy services provided to you by a licensed or certified practitioner.

Homemaker services

Homemaker services provided to you in your place of residence are exempt from GST/HST if they are supplied by a government or municipality or if they are funded by a government, a municipality or by an organization administering a government or municipal program for homemaker services.

A homemaker service means a household or personal service such as cleaning, laundering, meal preparation, and child care that is provided to an individual who, due to age, infirmity or disability needs help.

If you receive exempt homemaker services, any additional hours of homemaker services you receive will also be exempt.

Personal care and supervision services

You do not have to pay GST/HST for services any business provides for care and supervision of an individual with a limited capacity for self-supervision and self-care due to an impairment in physical or mental functions. This exemption applies to services provided mainly in the establishment of the provider.

An example of this exemption would be daytime or overnight supervision provided to an individual with an impairment when the main caregiver is working or is otherwise unavailable.

Meals on Wheels and similar programs

A public sector body such as a charity, a non-profit organization, or a government may operate a program to provide prepared meals to seniors or individuals with disabilities in their home. You do not have to pay GST/HST when you get food and beverages under the program.

Recreational programs

You do not have to pay GST/HST for recreational programs offered by a public sector body that are primarily for individuals with disabilities.

Recreational programs may include board and lodging at recreational camps or similar places, as well as recreational services, including those provided on an ongoing basis at a community centre.

Medical devices and supplies

You do not have to pay GST/HST on certain medical devices that are taxable at 0%, including the following:

• wheelchairs, walkers, and similar aids to locomotion that are specially designed to be operated by an individual with a disability;
• hearing aids;
• eyeglasses or contact lenses supplied on the written order of an eye care professional;
• selector control devices specially designed to enable an individual with a disability to select, energize, or control household, industrial, or office equipment;
• toilet seats, bath seats, shower seats or commode chairs specially designed for use by an individual with a disability;
• patient lifters specially designed to move an individual with a disability;
• canes or crutches specially designed for use by an individual with a disability;
• clothing specially designed for use by an individual with a disability, when the clothing is supplied on the written order of a medical practitioner for use by the individual named in the order;
• incontinence products specially designed for use by an individual with a disability;
• auxiliary driving controls that are designed for attachment to a motor vehicle, that enable an individual with a disability to operate a motor vehicle;
• a service of modifying a motor vehicle to adapt it for transporting an individual using a wheelchair; and
• a supply of an animal that is, or will be specially trained to assist an individual with a disability or impairment, including the service of training the individual to use the animal. The supply has to be made to or by an organization operated for the purpose of providing such specially trained animals.

Specially equipped motor vehicles

You may buy a new or used qualifying motor vehicle from a dealer which is already equipped with either auxiliary driving controls to enable an individual with a disability to operate the vehicle, or with a device designed to allow a wheelchair to be placed in the vehicle without having to collapse the wheelchair. If so, the GST/HST applies to the purchase price of the vehicle.

Generally, you can get a rebate for the GST/HST payable on the part of the purchase price that relates to the modification service of the qualifying vehicle and the installation of these devices, either from the supplier or by sending us a completed Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application.

The rebate is also available if you paid GST/HST on modifications that were made to specially equip your vehicle outside of Canada.

Forms and publications

• Guide RC4064, Medical and Disability-Related Information
• Information sheet and form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application