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.

Certain devices and articles are zero-rated at all times, unconditionally, regardless of who acquires them. Such devices and articles include:

• 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
• lancets (devices used to penetrate the skin to obtain a blood sample)
• artificial limbs, teeth and eyes and laryngeal speaking aids
• mechanical percussors for postural drainage treatment
• insulin infusion pumps or syringes
• medical or surgical prostheses (such as hip prostheses and intraocular lenses), all similar devices that are designed to be worn by a person, ileostomy and colostomy appliances (designed for individuals who have had part of their intestines removed), and urinary devices
• orthodontic appliances and hearing aids
• portable wheelchair ramps

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:

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

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 their
  • installation
  • maintenance
  • restoration
  • repair
  • modification

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