GST/HST information for people with disabilities

On this page, we describe some of the goods and services used by people with disabilities that are exempt from or zero-rated for the goods and services tax/harmonized sales tax (GST/HST).

Health care services

Most health care services are exempt supplies, which means that they are not subject to GST/HST. An example of a health care service, which is exempt from GST/HST, is a homemaker service, funded by a government or a municipality that is provided to an individual in their place of residence. A homemaker service includes a household or personal service such as cleaning, laundering, meal preparation, and child care, which is rendered to an individual who, due to age, infirmity, or disability, needs help.

If a person receives subsidized homemaker services, all other supplies of homemaker services the person receives are also GST/HST exempt.

Personal care and supervision programs

An exemption is extended to all businesses that provide care and supervision to individuals who have limited capacity for self-supervision and self-care due to an infirmity or disability. 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 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 persons with disabilities in their home. If so, the body does not charge GST/HST when it provides food and beverages under the program.

Recreational programs

Recreational programs offered by a public sector body that are primarily for people with disabilities are exempt from GST/HST.

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

Medical devices and supplies that are zero-rated for GST/HST include:

• wheelchairs, walkers, and other similar aids to locomotion that are needed by people with disabilities;

• hearing aids;

• prescription eyewear supplied under the written order of an eye care professional;

• selector control devices designed to enable a person with a disability to select, energize, or control household, industrial, or office equipment;

• toilet-seat, bath-seat, or shower-seat designed for use by a person with a disability;

• patient lifter designed to move a person with a disability;

• cane or crutch designed for use by a person with a disability;

• supply of clothing designed for use by a person with a disability, when the clothing is supplied on the written order of a medical practitioner for use by the person named in the order;

• incontinence product designed for use by a person with a disability;

• auxiliary driving controls that enable an individual with a disability to operate a motor vehicle; and

• modification of a vehicle to adapt it for the transportation of a person using a wheelchair.

Guide and hearing-ear dogs – Guide dogs for blind persons and hearing-ear dogs for persons who are deaf or hard of hearing are also zero-rated for GST/HST.

Rebate for specially-equipped motor vehicles – You may buy a new or used 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 only to allow a wheelchair to be placed in the vehicle without having to collapse the wheelchair. If so, the GST/HST at 7% or 15% applies to the purchase price of the vehicle.

There is no zero-rating or exempting provision that applies to the supply of vehicles with these modifications already done. Instead, buyers get a rebate for the GST/HST payable on the part of the purchase price that relates to the modification of the 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

• Information Concerning People with Disabilities guide (RC4064)
• Information sheet and form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application