Zero-rated or Exempt Goods and Services

As a person with a disability, you are not required to pay QST or GST on certain goods and services, including the following:

  • auxiliary driving controls designed for motor vehicles  to help a person with a disability drive;
  • modification services for a motor vehicle to equip or adapt it for use by a person in a wheelchair or for transporting such persons, and the goods supplied with these services, other than the motor vehicle itself; 
  • certain medical and functional devices that are required by persons with disabilities (for example, hospital beds supplied under prescription, wheelchairs, walkers, hearing aids, contact lenses, prescription glasses, and guide dogs)
  • most homemaker services provided to an individual in his or her place of residence and subsidized by a government, a municipality or an organization administering a governmental or municipal homemaker service (for example, household and personal services such as cleaning, laundering, meal-preparation and childcare services)
  • healthcare services provided to an individual, at home or at a healthcare institution, by a registered nurse or nursing assistant
  • prepared meals provided to an individual in his or her place of residence under a program for persons with disabilities operated by a government, municipality, non-profit organization, charity or other public sector body
  • personal supervision services, where they are provided principally in the establishment of the service provider to a person who has a limited capacity for self-supervision and self-care due to an infirmity or disability (for example, daytime or overnight care provided to a person with a disability who is taken to an establishment for a short period)
  • recreational programs offered by a government, municipality, non-profit organization, charity or public sector body (for example, recreational or sports programs provided on an ongoing basis at a community centre, and board and lodging at recreational or sports camps)

Other medical and assistive devices may also be tax-exempt either unconditionally or when provided by prescription.

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