There are many services related to medical and assistive devices:

• installation
• maintenance
• modification
• repair
• restoration

Generally, services related to zero-rated devices are also zero-rated, as are parts needed for the provision of such services.

Exceptions

There are two exceptions to this general rule:

• The service is already exempt, in which case the exemption prevails.
• The service is related to the provision of surgical or dental services that are performed for cosmetic purposes rather than for medical or reconstructive purposes, in which case both the service and the parts are taxable at 5% GST and 9.975% QST.

Installation of a patient lifter

The installation of a patient lifter specially designed to move a person with a disability and certain parts required for that purpose are zero-rated; however, the parts used to install the lifts must be specific to this type of lifter in order to be zero-rated. Parts used for installing conventional elevators are subject to GST and QST.

Modification of motor vehicles for persons with reduced mobility

The service of modifying a motor vehicle to adapt it for the transportation of a person who uses a wheelchair is zero-rated, as is the equipment needed to modify the vehicle. However, a vehicle that has already been adapted is subject to GST and QST when first purchased. Nevertheless, purchasers are entitled to a rebate of the taxes they paid when they purchased the vehicle. The rebate corresponds to the portion of costs borne by the supplier for modifying the vehicle in order to adapt it to the specific needs of disabled persons.

The recipient can claim the rebate from the supplier of the vehicle or from us.

To file an application with us, file form FP-2518-V, Rebate of the Tax Paid in Respect of a Vehicle Adapted for the Transportation of Persons with Disabilities.