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.
If you lease or purchase a motor vehicle specially equipped for a person with a disability, your supplier must specify in writing the portion of the lease payment or purchase price attributable to special features or adaptations made to the vehicle. The additions and adaptations must have been made for one of the following reasons:
- use of the vehicle by a person in a wheelchair;
- transport of a person in a wheelchair;
- installation of an auxiliary driving control.
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 atttributable to special features added to the vehicle or adaptations made to it. The rebate can be claimed 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.
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 it to the automobile dealership if it grants you the rebate, or mail us the form directly.
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 or adaptations. If you paid tax on this portion, you can:
- ask the supplier to refund or credit the tax to you;
- complete and send us form FP-2189-V, General GST/HST and QST Rebate Application.
You are entitled to a rebate of the QST paid to purchase and install an automatic door opener for the garage or the residence if the door opener is for use by a person with a disability who would otherwise be unable to to enter his or her home without assistance.
To claim the QST rebate, complete and send us form FP-2189-V, General GST/HST and QST Rebate Application.