GST/HST information

On this page, we describe some of the goods and services used by people with disabilities that are supplied exempt from or zero-rated for the goods and services tax/harmonized sales tax (GST/HST). This means you will not pay GST/HST on these expenses, or you will be eligible to claim a rebate for the GST/HST you did pay.

Health care services

You do not have to pay GST/HST for most health care services. An example of a health care service that is supplied exempt from GST/HST is a homemaker service, funded by a government or a municipality, provided to an individual in their place of residence. A homemaker service includes household or personal services such as cleaning, laundering, meal preparation, and child care that are provided to a person who, due to age, infirmity, or disability, needs help.

If you receive subsidized homemaker services on which you do not have to pay GST/HST, all other supplies of homemaker services you receive are also GST/HST-exempt.

Personal care and supervision programs

You do not have to pay GST/HST for services any business provides for care and supervision to an individual with a 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 to an individual with a disability 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, you do not have to pay GST/HST when you receive 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 people 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:·

• wheelchairs, walkers, and other similar aids to locomotion that are specially designed for individuals with disabilities;
• hearing aids;
• prescription eyewear supplied under 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, or shower-seats 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 person 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;
• modification of a vehicles to adapt them for the transportation of an individual using a wheelchair; and
• guide dogs for an individual who is blind or hearing-ear dogs for an individual with a hearing impairment. The dogs must be supplied by a person or organization operated for the purpose of training and providing such dogs.

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 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.

You can 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

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