Most medical and assistive devices are taxable; some, however, are conditionally or unconditionally zero-rated.

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 include:

• artificial limbs, teeth and eyes and laryngeal speaking aids
• auxiliary driving controls that are designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability
• blood glucose meters or monitors
• blood sugar or blood ketone testing strips, as well as any other device used to test urinary sugar, urinary ketone or blood ketone
• communication devices specially designed for use by a person with a hearing, speech or vision impairment
• crutches and canes specially designed for use by a person with a disability
• hearing aids
• ileostomy and colostomy appliances (designed for individuals who have had part of their intestines removed)
• insulin infusion pumps, insulin syringes, insulin pens and insulin pen needles
• lancets (devices 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
• wheelchair lifts specially designed to be operated by a person with a disability so they can move around
• wheelchair ramps specially designed for access to motor vehicles

Devices and articles that are zero-rated if supplied on written order

Certain devices and articles are zero-rated only if they are supplied on the written order of a specified professional for use by the individual named in the order. Examples include:

• catheters for subcutaneous injections (also called “button infusers”)
• clothing specially designed for persons with a disability (e.g., burn garments)
• devices for treating asthma (metered dose inhalers, aerosol chambers)
• devices that are designed to convert sound into light signals, for use by persons with a hearing impairment
• devices specially designed for neuromuscular stimulation therapy or standing therapy, for use by a consumer with paralysis or a severe mobility impairment
• extremity pumps, intermittent pressure pumps or similar devices used in the treatment of lymphedema
• eyewear specially designed to correct or treat a defect of vision by electronic means
• footwear specially designed for use by a person who has a crippled or deformed foot or other similar disability
• graduated compression stockings, anti-embolic stockings and certain similar items, such as articles designed to assist persons with lower circulatory system problems
• heart monitoring devices
• hospital beds
• intermittent urinary catheters

Zero-rated products and services

The following products and services are also zero-rated:

• parts and accessories for zero-rated medical and assistive devices
• services related to these devices, such as
  • installation
  • maintenance
  • modification
  • restoration
  • repair

For more information, consult the brochure The QST and the GST/HST: How They Apply to Medical and Assistive Devices and Drugs (IN-211-V).