Unconditionally Zero-Rated Devices

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

The following devices and articles are zero-rated at all times, unconditionally, regardless of whether they are acquired by a consumer, a healthcare institution or a healthcare professional:

  • artificial limbs, teeth and eyes and laryngeal speaking aids
  • blood-glucose meters or monitors
  • blood-sugar or blood-ketone testing-strips, as well as any other article or product used for measuring glucose levels in
  • urine, urinary ketone and blood ketone
  • hearing aids
  • ileostomy and colostomy appliances (designed for persons who have had part of their intestines removed)
  • insulin infusion pumps, insulin syringes, insulin pens and insulin pen needles
  • lancets (devices that are used to penetrate the skin to obtain a blood sample)
  • mechanical percussors for postural drainage treatment, such as mechanical devices that pound on the chest of a person afflicted with cystic fibrosis to clear the respiratory passages, and chest wall oscillation systems
  • medical or surgical prostheses (such as hip prostheses and intraocular lenses)
  • orthodontic appliances to correct tooth misalignment and jaw malformation in order to enhance functionality (they can be either fixed [commonly called braces] or removable)
  • portable wheelchair ramps (that can be transported by one person)
  • urinary appliances and similar appliances that are designed to be worn by a person

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter