Tax Rebates – Persons with Disabilities
If you are a person with a disability and you mistakenly paid GST and QST on a zero-rated sale, you can claim a rebate from your supplier or by completing form FP-2189-V, General GST/HST and QST Rebate Application. You must include a document with the forms confirming payment of the taxes.
Motor vehicles
If you purchase or lease a motor vehicle specially equipped for a person with a disability, you may be entitled to a partial rebate of the GST and QST paid on the vehicle.
What are the eligibility requirements?
If you purchase a motor vehicle specially equipped for a person with a disability, you are entitled, under certain conditions, to a partial rebate of the GST and QST paid on the portion of the purchase price that is attributable to special features added to the vehicle or adaptations made to it. You can claim this rebate for a motor vehicle equipped with:
- a device designed exclusively for loading a wheelchair without folding it;
- auxiliary driving controls to help a person with a disability drive.
How to claim the rebate
- Complete form FP-2518-V, Rebate of the Tax Paid in Respect of a Vehicle Adapted for the Transportation of Persons with Disabilities.
- Give form FP-2518-V to the supplier if the supplier grants you the rebate, or mail us the form no later than four years after the first day on which the taxes became payable.
Only the person who pays the tax on the purchase price of a vehicle adapted to the needs of a person with a disability or on the price of services to adapt such a vehicle is entitled to the rebate.
The supplier must specify, in writing, which portion of the purchase price can reasonably be attributed to special features added or adaptations made to the vehicle.
What are the eligibility requirements?
If you lease an adapted motor vehicle under a written lease agreement, you do not have to pay taxes on the portion of the lease payment that can reasonably be attributed to special features added or adaptations made to the vehicle for any of the following purposes:
- its use by an individual using a wheelchair;
- the transportation of an individual using a wheelchair;
- the installation of auxiliary driving controls that help individuals with a disability drive.
How to claim the rebate
If you paid GST and QST on the portion of the payment mentioned above, you can either:
- ask the supplier to refund or credit the tax to your account;
- complete and send us form FP-2189-V, General GST/HST and QST Rebate Application.
Automatic door opener
What are the eligibility requirements?
You are entitled to a rebate of the QST paid to purchase and install an automatic door opener for the garage or the residence only if the door opener is for use by a person with a disability who would otherwise be unable to enter their home without assistance.
How to claim the rebate
- Complete form FP-2189-V, General GST/HST and QST Rebate Application.
- Check the “QST” box for reason code 14 in Part 2 of the form.
- Enclose a medical certificate with this form describing the disability of the person for whom the automatic door opener was purchased and specifying that they cannot access their home alone without it.
- Send us your application no later than four years after the date the QST was paid.
Only the person who paid the QST on the purchase and installation of an automatic door opener is entitled to the rebate.