There are goods and services used by persons with disabilities that are exempt supplies or zero-rated supplies for purposes of the goods and services tax/harmonized sales tax (GST/HST). This means you will not pay GST/HST on these goods and services.
If you paid GST/HST in error, you can ask the supplier for a refund or credit instead of applying for a rebate from the Canada Revenue Agency (CRA).
If the supplier gives you a refund or credit, you cannot get a rebate from the CRA.
If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply to the CRA for a rebate by sending Form GST189, General Application for Rebate of GST/HST.
Forms and publications
- Guide RC4064, Disability-Related Information
- Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application
- GST/HST Info Sheet GI-166, Application of the GST/HST to Home Care Services
- GST/HST Info Sheet GI-037, Children’s Camps Operated by Public Sector Bodies
- Excise and GST/HST Info Sheet GI-112, Specially Designed Training to Assist Individuals with a Disorder or Disability
- Excise and GST/HST Info Sheet GI-113, Specially Designed Training to Assist Individuals with Autism
- Excise and GST/HST News – No. 80
- Excise and GST/HST News – No. 83
- Excise and GST/HST News – No. 91
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