Sale of Road Vehicles Specially Equipped for Persons with Disabilities
The purchaser of a road vehicle specially equipped for a person with disabilities may, under certain conditions, claim a rebate of the GST and QST calculated on the cost attributable to the special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of:
- its use by an individual using a wheelchair;
- its use in transporting an individual using a wheelchair; or
- equipping the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.
To claim the rebate, the purchaser must complete form FP-2518-V, Rebate of the Tax Paid in Respect of a Vehicle Adapted for the Transportation of Persons with Disabilities, and file it:
- with you at the time of sale of the road vehicle; or
- directly with Revenu Québec.
If the form is filed with you, you must send it to Revenu Québec.
Certain sales of parts used to adapt a road vehicle after its purchase are zero-rated. Such parts include:
- auxiliary driving controls
- wheelchair lifts
The sale of a service to adapt a vehicle for use by a person in a wheelchair, including the sale of parts furnished with the service, is also zero-rated.
A person who paid GST and QST on a zero-rated sale can obtain a rebate by completing and submitting to Revenu Québec a copy of form FP-189-V, General GST/HST Rebate Application, and form VD-403-V, General Application for a Québec Sales Tax (QST) Rebate.
Please note that a document confirming the taxes paid with respect to the zero-rated sale must be filed with the forms.