Exempt Items for People with Physical Disabilities

RST Guide 802, April 2009

This Guide provides tax information to help vendors and purchasers understand how Retail Sales Tax (RST) applies to goods used by people with physical disabilities.

For general RST information that applies to all businesses such as registration for vendor permits, general exemptions, and how to charge and collect tax see Small Business Pointer 901 – The Basics of Retail Sales Tax.

Exempt Items for Use by Persons with a Physical Disability

Generally, RST does not apply to equipment designed solely for the use of people who are chronic invalids or who have a physical disability.

Exemptions

The following are examples of items that may be purchased or leased exempt from RST:

Animals

animals specifically trained to assist and for the sole benefit of persons who are chronic invalids or who have a physical disability
harnesses for qualifying animals

Audio Books

Persons who are legally blind can purchase audio books for their own use exempt from RST by showing their Canadian National Institute for the Blind (CNIB) identity card to the supplier at the time of purchase
Audio books in any form such as CDs or cassettes qualify, as long as the audio book is a spoken reading of a book
Friends and family members can also purchase audio books on behalf of a blind person by showing the blind person’s CNIB identity card to the supplier. The purchaser must confirm they are buying the audio book for the use of a legally blind person

Bath and Shower Equipment

adjustable transfer tub seats
chair lifts and accessories
shower chairs
tub helpers, grab bars and shower rails
incontinence and genito-urinary items
ostomy supplies

Bedroom Equipment

accessories such as shampoo basins and bed rope-ladders designed for people who are confined to bed
alternating pressure pads and other flotation pads specially designed for the care and prevention of bed sores
beds, including mattresses, of a type normally used in hospitals. (A hospital bed is a single bed that has the wheels to facilitate handling and movement; brakes that operate on either two or four wheels; head and knee "gatch" to raise or lower head and knees; reverse Trendelenburg feature for elevating or lowering the head; adjustment controls that may be manual or electrical; and side rails.)
blanket supports and mattress clamps
overbed tables
protective accessories such as bed side-rails
trapeze bars and accessories that enable people to change position in bed or to move from the bed

Communication Aids

acoustic couplers
braillers and braille typewriters and personal printers
breath-operated controllers and remote control systems
breath-operated telephones
reading aids such as automatic page turners
synthetic speech devices
telephone devices for people who are deaf (TDD/TTY)
telephone handsets with built-in amplifiers
telephones with enlarged dials or touch keys
television converters that decode closed captions enabling people who are deaf or hard of hearing to read program dialogue
writing aids such as pen or pencil holders, overhead easels for people confined to bed, and devices for people who are blind or visually impaired

Diabetic Items

hypodermic needles and syringes for the injection of insulin
self-diagnostic equipment used in determining blood glucose level, parts, accessories and consumable products essential for the diagnostic process

Dressing Aids

button loops, zipper aids and coat hanger aids
dressing sticks
shoelace fasteners
sock aids, stocking pullers and pantyhose aids
trouser aids

Eating and Drinking Utensils

automatic feeders
food bumpers, scooper bowls and plates
self-levelling swivel utensils, utensil hand clips, holders, arm rests and cutlery
vacuum feeding cups

Exercise Equipment

exercise equipment such as portable prone standers and accessories designed for standing therapy exercises
recreational equipment such as bowling ball pushers designed solely for those who are disabled

Grooming Aids

grooming aids such as bath sponges on special handles and finger-fitting nail clippers

Kitchen Equipment

bread slice holders
mounted dish brushes
peelers with special clamps
specially embossed or braille faucet handles
splints and utensil holders attached to the hand, wrist or cuff

Lifting Devices

chairs with lifting mechanisms designed solely to assist people with disabilities to stand
elevators in specially designed vertical shafts or for vehicle entry
lifts such as those used on stairways
patient lifts, both portable and stationary, and patient lift sling sets
wheelchair lifts

Oxygen Equipment

breathing aids
carrying cases sold as part of a portable medical oxygen kit for one all-inclusive price
medical oxygen regulators, masks, portable cylinders and accessories
oxygen concentrator units for controlled oxygen therapy*

* Note: This exemption is limited to units specifically designed for home use.

oxygen tank holders for wheelchairs, walkers and hospital beds

Protective Equipment

elbow and heel protectors for the care and prevention of decubiti ulcers
harnesses, restrainers, safety belts and positioning safety supports for beds and wheelchairs
helmets and head guards designed solely to protect people who are spastic

Note: Sporting equipment is taxable

strait-jackets
traction equipment, parts and accessories

Sitting Devices

chairs with lifting mechanisms designed solely to assist people with disabilities to stand
mobile chairs and lounges equipped with orthopaedic positioning features and accessories
wedge supports, corner seats, wrap seats and other devices or positioning systems

Toilet Aids

commode chairs, both stationary and wheeled
grab bars and arm rests
raised toilet seats and toilet seat risers

Transportation Equipment

buggies or stollers
motorized scooters
automotive driving aids such as hand controls

Walking Aids

crutches and accessories
pockets and pouches specially designed for walking frames
walkers and canes
canes, such as quad canes and forearm canes
white canes used by people who are blind or visually impaired

Wheelchairs, Parts and Accessories

air cushions specially designed for bed sores
dust covers
flotation pads, pillows, pockets, and pouches specially designed for wheelchairs
portable ramps specially designed to accommodate wheelchairs
tiedowns and accessories for installation in vehicles
transfer pads
wheelchair tables and trays

Other Miscellaneous Items

air pressure bandages and other items for people with missing or impaired limbs
carrying cases sold with exempt products for one all-inclusive price
therapy clothing and items such as weighted vests, blankets and stuffed animals
pain-relieving equipment such as alternating pressure pads and pumps for capillary relief
reaching aids such as light switch extension handles and reachers designed soley for people with limited reach or hand strength

Taxable Items

Items Prescribed by a Physician

The following are examples of items that are taxable even when prescribed by a physician:

adjustable chairs, chairs with lifting devices and other comfort features that are primarily marketed to the general public
athletic supports, suspensories, tensor bandages, sport braces and arch supports
devices for the convenience of non-disabled people such as the reaching aids used in farming or gardening, or in stores to reach goods on high shelves
OBUS Forme back supports and seats
support hosiery that is primarily marketed to the general public
transcutaneous electrical nerve stimulator
vibrating beds, water beds and beds with other comfort features that are primarily marketed to the general public
walking sticks

Automatic Door Openers

The opening of some doors may be activated by pushing a button, or by stepping on a floor "actuation" mat, or by a motion detector. Automatic door opener activating switches, gearing mechanisms, and the cable from the activating switch to the adjacent wall junction box may be purchased exempt from Retail Sales Tax (RST) by the person who supplies and installs these items if:

a handicapped symbol is clearly displayed on the activating control, and
the system is activated by a surface mounted wall switch, recessed wall switch, membrane wall switch with backup plate, hand held radio controlled transmitter and receiver with changeable digital controls, or jamb mounted push button switch.

Systems that are activated by a floor "actuation" mat or by a motion detector do not qualify for exemption from RST. These systems are not designed solely for the use of people with physical disabilities as the doors automatically open for all users.

The actual doors, hinges, cable from the fuse box to the junction box, and other hardware do not qualify for exemption from RST.

Response Units

Response units are electronic devices that are plugged into an electrical outlet and connected to a telephone. A pendant or other device is worn by an individual. In an emergency, the individual pushes a button on the pendant or device which triggers the response unit to dial the emergency number of a monitoring service. The staff at the monitoring service can contact the individual directly to find out the nature of the emergency call.

Response units do not qualify for an exemption from RST since they are not equipment designed solely for the use of people who are chronic invalids or have a physical disability. Businesses that provide a monitoring service and supply the equipment, such as the pendant or device, the response unit and installation materials for one all-inclusive charge for the unit and the service, are providing a non-taxable service.

No Retail Sales Tax (RST) should be billed to the customer. As the provider of a non-taxable service, RST must be paid by the business on the purchase of all the items used to provide the service, including the pendant or device, response unit, and installation materials. However, where the customer is separately charged for the monitoring service and the equipment, then RST should be charged on the amount billed for the equipment.

Businesses that provide only a monitoring service without the response units are also providing a non-taxable service and must pay RST on their purchase of equipment used in providing the service. They must not charge RST to the customer.

Transportation for People with Permanent Physical Disabilities

Rebate Program

RST rebates were available for qualifying vehicles ordered from a vendor or purchased on or before May 18, 2004, provided the purchaser took delivery of the vehicle before August 1, 2004. Effective May 19, 2004 this rebate is no longer available. However, purchasers who entered into long-term leases of qualifying vehicles prior to May 19, 2004, may continue to be eligible for a rebate of RST paid on their lease payments. The rebate may be claimed by completing and submitting the form “Retail Sales Tax Application for Refund – Vehicles to Transport Persons with Permanent Physical Disabilities”. For further information on eligibility please contact the Ministry of Revenue.

Home and Vehicle Modification Program

As a more effective way of delivering assistance to persons with physical disabilities, the government through the Ministry of Community and Social Services provides funding for the Vehicle Modification Program offered by the Ontario March of Dimes. For more information regarding the Home and Vehicle Modification Program, contact:

Ontario March of Dimes
Home and Vehicle Modification Program
700 Richmond St., Suite 310
London, ON N6A 5C7
Toll free: 1 877 369-4867
marchofdimes.ca

More Information

Telephone

1 866 ONT-TAXS (1 866 668-8297)
Teletypewriter (TTY) 1 800 263-7776

Written Interpretation

To obtain a written interpretation on a specific situation not addressed in this publication, please send your request in writing to:

Ministry of Revenue
Tax Advisory Services Branch
Retail Sales Tax Section
33 King Street West, 3rd Floor
Oshawa ON L1H 8H5

Disclaimer and References

The information contained in this publication is provided only as a guideline and is not intended to replace the legislation.

Legislative References

Retail Sales Tax Act , Paragraphs 7(1)32, 33, 34, 34.1, 35, 37
Regulation 1013 under the Retail Sales Tax Act, Section 1

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