Published | Category : GST and QST
Lift chairs are designed to help people with physical disabilities that make it difficult to sit down and rise up from chairs. They feature electric motors that raise the chair to an elevated position, making it easier for the person to sit down in or rise up from the chair.
Under both the GST and QST systems, the sale or lease of a lift chair is zero-rated if the chair meets all the following conditions:
- It has all the features of a chair.
- It is specially designed for use by an individual with a disability.
- It is supplied on the written order (prescription) of a physician, physiotherapist, occupational therapist or registered nurse for use by a consumer named in the prescription.
Only lift chairs sold or leased for the personal use of an individual named in a prescription are zero-rated; lift chairs sold or leased to a hospital, nursing home, long-term care facility or similar facility are not zero-rated.
For more information, see GST/HST Info Sheet GI-133, Application of the GST/HST to Lift Chairs.