You are entitled to a rebate:

• of the QST and the GST paid on the portion of the purchase price of an automobile that covers the cost of adapting the automobile (the adapted automobile must be new or unused since the modifications were made)
• of the QST (but not the GST) on the cost of purchasing and installing an automatic door opener to be used where you are unable, because of a physical disability, to enter your residence without assistance