Medical and Assistive Devices
Medical and assistive devices are:
- taxable for the most part
- unconditionally zero-rated in certain cases
- conditionally zero-rated in certain cases
The conditions that a device must meet to be zero-rated vary depending on its type and use. For example, in some cases, devices are zero-rated only if supplied under prescription, while in other cases, no prescription is required.
Unconditionally zero-rated devices and articles
Certain devices and articles are zero-rated at all times, unconditionally, regardless of who acquires them. Such devices and articles are:
- blood-glucose meters or monitors
- blood-sugar or blood-ketone testing strips
- lancets, or devices used to penetrate the skin to obtain a blood sample
- mechanical percussors for postural drainage treatment
- insulin infusion pumps or syringes
- orthodontic appliances and hearing aids
- portable wheelchair ramps
Conditionally zero-rated devices and articles
Certain devices and articles are zero-rated only if they are supplied on the written order of a doctor. Such devices and articles are:
- sound/light conversion devices, for use by persons with a hearing impairment
- heart-monitoring devices
- asthmatic devices
- graduated compression stockings, anti-embolic stockings and certain similar articles
- catheters for subcutaneous injections
- extremity pumps, intermittent pressure pumps or similar devices used in the treatment of lymphedema
- hospital beds
- clothing specially designed for persons with a disability
Related products and services
The following products and services are also zero-rated:
- parts and accessories or attachments for zero-rated medical and assistive devices
- services related to these devices, such as their
- installation
- maintenance
- repair
- modification
For more information, consult the brochure The QST and the GST/HST: How They Apply to Medical Devices and Drugs (IN-211-V).