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:

  • 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.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter