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Some of the goods and services used by persons with disabilities that are exempt supplies or zero-rated supplies (Medical and Assistive Devices) 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 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 completing Form GST189, General Application for Rebate of GST/HST. http://www.cra-arc.gc.ca/E/pbg/gf/gst189/README.html
For more information, see Goods and services tax/harmonized sales tax (GST/HST) (for individuals) or call 1-800-959-5525. For the status of your rebate claim, call 1-800-565-9353.
Tax will be manually refunded to you if you and your purchase qualify - see note below.
1. A supply of a communication device (other than a device described in section 7 of Part II of Schedule VI) is zero-rated only where it is specially designed for use by an individual with a hearing, speech or vision impairment. General use devices are not zero-rated under this provision. Section 2 was amended as of April 24, 1996, to amalgamate the previous section 2 of Part II of Schedule VI and subparagraph 2(d)(iv) of the Medical Devices (GST) Regulations (the Regulations). Prior to April 24, 1996, communication devices were zero-rated under those two provisions. The amendment to section 2 is effective for supplies for which consideration becomes due after April 23, 1996, or is paid after that day without having become due.
48. Effective April 24, 1996, a supply of any article that is specially designed for the use of blind individuals is zero-rated when the article is supplied for use by a blind individual to or by the Canadian National Institute for the Blind or any other bona fide institution or association for blind individuals, or on the order or certificate of a medical practitioner.