Exempt Items for People with Physical Disabilities

RST Guide 802, July 2001

The information in this Guide explains what items are exempt from Retail Sales Tax (RST) for people with physical disabilities. Please note that this Guide replaces the previous versions dated January 1997 and March 2001.

Exempt Equipment

Equipment designed solely for the use of people who are chronic invalids or have a physical disability is exempt from RST. The following are some household appliances, mobility aids, communications equipment, protective and pain-relieving devices, and other items that may qualify for exemption if designed solely for chronic invalids or physically disabled persons. Unless otherwise noted, these items may be purchased or leased tax-exempt without a doctor's prescription.

Animals

as defined by the Minister, specifically trained to assist and for the sole benefit of persons who are chronic invalids or who have a physical disability
harnesses for such animals

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 lifts
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
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

Other Tax-Exempt Items

The Retail Sales Tax Act also provides a specific exemption from RST for hearing aids, optical appliances, orthopaedic appliances and prosthetic appliances or equipment. These items are not required to be designed solely for people who are chronic invalids or who are physically disabled. For RST purposes, the following are examples of the items that qualify for exemption:

Hearing Aids

hearing aids and batteries

Optical Appliances

contact lenses sold on prescription of a physician or optometrist (contact lens fluid is exempt when sold with prescription lenses but taxable when sold separately.)
prescription glasses sold on prescription of a physician or optometrist
clip-on sunglasses (clip-ons) when sold with prescription glasses as a package, listed as one item on the invoice, and where the vendor's cost of the clip-ons is less than 10% of the vendor's cost of the prescription glasses. Clip-ons sold without prescription glasses are taxable.

Orthopaedic Appliances

cervical collars
custom-made corrective footwear
hernia supports
lumbosacral and sacroiliac belts and supports
orthotic devices that are used to support and brace weak or ineffective joints or muscles
spinal braces
surgical supports, appliances and parts
surgical-weight elastic support hosiery
trusses and parts

Prosthetic Appliance or Equipment

artificial eyes, limbs and other devices such as mastectomy products that are designed to take the place of missing parts of the body. (Mammary supports for post-surgical application are tax-exempt if sold on the prescription of a doctor.)

Taxable Items

Items Prescribed by a Physician

The following items 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 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.

Companies who 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 RST should be billed to the customer. As the provider of a non-taxable service, RST must be paid by the company 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.

Companies who 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 do not charge RST to the customer.

If a different company provides only the response units but not the monitoring service, then this company is considered to be a vendor and as such, must charge its customers RST on the total selling price or rental of the units, including any delivery or setup fees. In this case, the company can purchase the units exempt from RST by providing its supplier with a properly completed Purchase Exemption Certificate. Refer to RST Guide 204 - Purchase Exemption Certificates for details.

Refunds

Transportation for People with Permanent Physical Disabilities

The RST paid on motor vehicles used to transport people with permanent physical disabilities may be refundable.

RST Guide 701 - Transportation for People With Physical Disabilities has the refund application and a form, "Certificate of Physician" that must be completed by the doctor. Applications for refund must be received by the Ministry of Revenue within four years from the date the vehicle is purchased. To request this guide please contact your nearest Ministry of Revenue office at 1 866 ONT-TAXS (1 866 668-8297) or call 1 800 263-7776 (TTY) or visit our website at ontario.ca/revenue.

Modifications to Motor Vehicles

If a motor vehicle qualifies for refund under the rebate program "Transportation for People with Permanent Physical Disabilities", some modifications made to the vehicle may also qualify for refund. The following are examples of the type of modifications made to a motor vehicle that qualify for refund:

lift access doors to accommodate a wheelchair lift
raising the roof of a vehicle or lowering the floor to accommodate a wheelchair
painting the raised roof of the vehicle
windows if they are an integral part of the raised roof

The following are examples of vehicle modifications that are taxable and for which a refund is not available:

alarms that sound off when the vehicle is backing up
driver and passenger steps (these are similar to a running board)
interior standard outlet plug
pinstripes
van beds and tables

For More Information

The information contained in this publication is only a guideline. For more information, please contact the Ontario Ministry of Revenue at 1 866 ONT-TAXS (1 866 668-8297) or visit our website at ontario.ca/revenue.

ISBN 0-7794-0827-6