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  • Medical aids and car appliances

    Provided they are specifically designed for people with an illness or disability and are not widely used by people without an illness or disability, you can purchase the following items GST-free:

    • special-purpose car seats
    • car seat harnesses
    • wheelchair and occupant restraints
    • wheelchair ramps
    • electric or hydraulic wheelchair-lifting devices
    • motor vehicle modifications.

    If you are a veteran, you may be able to receive vehicle modifications under programs run by the Department of Veterans’ AffairsExternal Link.

    See also:

    Last modified: 07 Oct 2016QC 33258