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T-0.1 - Act respecting the Québec sales tax

Section 176
Disposition versions

Full text
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a specified professional for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of a person, or in accordance with an assessment record produced by a person, for the correction or treatment of a defect of vision of the consumer named in the order or assessment record, and the person is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut (province or territory in which the person practises) to prescribe such lenses, or to produce an assessment record to be used for the dispensing of such lenses, for the correction or treatment of the defect of vision of the consumer;
(8.1)  a supply of eyewear that is specially designed to correct or treat a defect of vision by electronic means, if the eyewear is supplied on the written order of a person that is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or optometry for the correction or treatment of a defect of vision of a consumer who is named in the order;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by a person with a disability for locomotion of the person;
(13.1)  a supply of a chair that is specially designed for use by a person with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath seat, shower seat, toilet seat or commode chair that is specially designed for use by a person with a disability;
(20)  a supply of an insulin infusion pump, insulin syringe, insulin pen or insulin pen needle;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a specified professional for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a specified professional for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a specified professional;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(24.1)  a supply of an intermittent urinary catheter if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(28.1)  a supply of a blood coagulation monitor or meter that is specially designed for use by a person requiring blood coagulation monitoring or metering, or a supply of blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order of or in accordance with the certificate issued by a specified professional;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of an animal that is or is to be specially trained to assist a person with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training a person to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to persons with the disability or impairment;
(32.1)  (paragraph repealed);
(33)  a supply of a service (other than a service the supply of which is described in any provision of Division II of Chapter III except section 116) of maintaining, installing, modifying, repairing or restoring a property the supply of which is described in any of paragraphs 1 to 31 and 36 to 40, or any part of such a property if the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a specified professional for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability;
(40)  a supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324; 2009, c. 15, s. 499; 2010, c. 5, s. 213; 2011, c. 6, s. 246; 2015, c. 21, s. 660; 2015, c. 24, s. 172; 2017, c. 29, s. 250.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a specified professional for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of a person, or in accordance with an assessment record produced by a person, for the correction or treatment of a defect of vision of the consumer named in the order or assessment record, and the person is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut (province or territory in which the person practises) to prescribe such lenses, or to produce an assessment record to be used for the dispensing of such lenses, for the correction or treatment of the defect of vision of the consumer;
(8.1)  a supply of eyewear that is specially designed to correct or treat a defect of vision by electronic means, if the eyewear is supplied on the written order of a person that is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or optometry for the correction or treatment of a defect of vision of a consumer who is named in the order;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by a person with a disability for locomotion of the person;
(13.1)  a supply of a chair that is specially designed for use by a person with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath seat, shower seat, toilet seat or commode chair that is specially designed for use by a person with a disability;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order;;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a specified professional for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a specified professional for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a specified professional;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(28.1)  a supply of a blood coagulation monitor or meter that is specially designed for use by a person requiring blood coagulation monitoring or metering, or a supply of blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order of or in accordance with the certificate issued by a specified professional;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of an animal that is or is to be specially trained to assist a person with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training a person to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to persons with the disability or impairment;
(32.1)  (paragraph repealed);
(33)  a supply of a service (other than a service the supply of which is described in any provision of Division II of Chapter III except section 116) of maintaining, installing, modifying, repairing or restoring a property the supply of which is described in any of paragraphs 1 to 31 and 36 to 40, or any part of such a property if the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a specified professional for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability;
(40)  a supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324; 2009, c. 15, s. 499; 2010, c. 5, s. 213; 2011, c. 6, s. 246; 2015, c. 21, s. 660; 2015, c. 24, s. 172.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a specified professional for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of a person, or in accordance with an assessment record produced by a person, for the correction or treatment of a defect of vision of the consumer named in the order or assessment record, and the person is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut (province or territory in which the person practises) to prescribe such lenses, or to produce an assessment record to be used for the dispensing of such lenses, for the correction or treatment of the defect of vision of the consumer;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by a person with a disability for locomotion of the person;
(13.1)  a supply of a chair that is specially designed for use by a person with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath seat, shower seat, toilet seat or commode chair that is specially designed for use by a person with a disability;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order;;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a specified professional for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a specified professional for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a specified professional;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(28.1)  a supply of a blood coagulation monitor or meter that is specially designed for use by a person requiring blood coagulation monitoring or metering, or a supply of blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order of or in accordance with the certificate issued by a specified professional;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of an animal that is or is to be specially trained to assist a person with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training a person to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to persons with the disability or impairment;
(32.1)  (paragraph repealed);
(33)  a supply of a service (other than a service the supply of which is described in any provision of Division II of Chapter III except section 116) of maintaining, installing, modifying, repairing or restoring a property the supply of which is described in any of paragraphs 1 to 31 and 36 to 40, or any part of such a property if the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a specified professional for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability;
(40)  a supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324; 2009, c. 15, s. 499; 2010, c. 5, s. 213; 2011, c. 6, s. 246; 2015, c. 21, s. 660.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a medical practitioner for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of an eye-care professional for the correction or treatment of a defect of vision of the consumer named in the order, if the eye-care professional is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut (province or territory in which the professional practises) to prescribe lenses for such purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by a person with a disability for locomotion of the person;
(13.1)  a supply of a chair that is specially designed for use by a person with a disability if the chair is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath seat, shower seat, toilet seat or commode chair that is specially designed for use by a person with a disability;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a medical practitioner;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order of or in accordance with the certificate issued by a medical practitioner;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of an animal that is or is to be specially trained to assist a person with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training a person to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to persons with the disability or impairment;
(32.1)  (paragraph repealed);
(33)  a supply of a service (other than a service the supply of which is described in any provision of Division II of Chapter III except section 116) of maintaining, installing, modifying, repairing or restoring a property the supply of which is described in any of paragraphs 1 to 31 and 36 to 40, or any part of such a property if the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability;
(40)  a supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a medical practitioner for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324; 2009, c. 15, s. 499; 2010, c. 5, s. 213; 2011, c. 6, s. 246.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a medical practitioner for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of an eye-care professional for the correction or treatment of a defect of vision of the consumer named in the order, if the eye-care professional is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut (province or territory in which the professional practises) to prescribe lenses for such purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by a person with a disability for locomotion of the person;
(13.1)  a supply of a chair that is specially designed for use by a person with a disability if the chair is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath seat, shower seat, toilet seat or commode chair that is specially designed for use by a person with a disability;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a medical practitioner;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order of or in accordance with the certificate issued by a medical practitioner;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of an animal that is or is to be specially trained to assist a person with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training a person to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to persons with the disability or impairment;
(32.1)  (paragraph repealed);
(33)  a supply of a service (other than a service the supply of which is described in any provision of Division II of Chapter III except section 116 and a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes) of maintaining, installing, modifying, repairing or restoring a property the supply of which is described in any of paragraphs 1 to 31 and 36 to 40, or any part of such a property if the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability;
(40)  a supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a medical practitioner for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324; 2009, c. 15, s. 499; 2010, c. 5, s. 213.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a medical practitioner for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of an eye-care professional for the correction or treatment of a defect of vision of the consumer named in the order, where the eye-care professional is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut in which the professional practises to prescribe lenses for such purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by a person with a disability for locomotion of the person;
(13.1)  a supply of a chair that is specially designed for use by a person with a disability if the chair is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath seat, shower seat, toilet seat or commode chair that is specially designed for use by a person with a disability;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a medical practitioner;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order of or in accordance with the certificate issued by a medical practitioner;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of an animal that is or is to be specially trained to assist a person with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training a person to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to persons with the disability or impairment;
(32.1)  (paragraph repealed);
(33)  a supply of a service (other than a service the supply of which is described in any provision of Division II of Chapter III except section 116 and a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes) of maintaining, installing, modifying, repairing or restoring a property the supply of which is described in any of paragraphs 1 to 31 and 36 to 40, or any part of such a property if the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability;
(40)  a supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a medical practitioner for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324; 2009, c. 15, s. 499.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a medical practitioner for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of an eye-care professional for the correction or treatment of a defect of vision of the consumer named in the order, where the eye-care professional is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut in which the professional practises to prescribe lenses for such purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a person with a disability;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath-seat, shower-seat or toilet-seat that is specially designed for use by a disabled person;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a medical practitioner;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order or certificate of a medical practitioner;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind persons; and
(32.1)  a supply of a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, including a service of training the person to use such a dog, where the supply is made to or by an organization that is operated for the purpose of supplying such dogs to persons with hearing impairments;
(33)  a supply of a service, other than a service the supply of which is included in any provision of Division II of Chapter III except section 116 and a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes, of maintaining, installing, modifying, repairing or restoring a property described in any of paragraphs 1 to 31 and 36 to 39, or any part of such a property where the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304; 2003, c. 2, s. 324.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a medical practitioner for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are, or are to be, supplied on the written order of an eye-care professional for the treatment or correction of a defect of vision of a consumer named in the order, where the eye-care professional is entitled under the laws of Québec, another province, the Northwest Territories or the Yukon Territory in which the professional practices to prescribe lenses for such purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a person with a disability;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath-seat, shower-seat or toilet-seat that is specially designed for use by a disabled person;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a medical practitioner;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order or certificate of a medical practitioner;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind persons; and
(32.1)  a supply of a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, including a service of training the person to use such a dog, where the supply is made to or by an organization that is operated for the purpose of supplying such dogs to persons with hearing impairments;
(33)  a supply of a service, other than a service the supply of which is included in any provision of Division II of Chapter III except section 116 and a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes, of maintaining, installing, modifying, repairing or restoring a property described in any of paragraphs 1 to 31 and 36 to 39, or any part of such a property where the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514; 2001, c. 53, s. 304.
176. The following are zero-rated supplies:
(1)  a supply of a communication device, other than a device described in paragraph 6, that is specially designed for use by a person with a hearing, speech or vision impairment;
(2)  a supply of a heart-monitoring device when the device is supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order;
(3)  a supply of a hospital bed when the bed is supplied to the operator of a health care institution, within the meaning of section 108, or on the written order of a medical practitioner for use by an incapacitated person named in the order;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the chamber or inhaler is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(4.2)  a supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of a person;
(5)  a supply of a mechanical percussor for postural drainage treatment;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a medical practitioner for use by a consumer with a hearing impairment who is named in the order;
(7)  a supply of a selector control device that is specially designed to enable a person with a disability to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, when the lenses are supplied on the written order of an eye-care professional for the treatment or correction of a defect of vision of a consumer named in the order, where the eye-care professional is entitled under the laws of Québec, another province, the Northwest Territories or the Yukon Territory in which the professional practices to prescribe lenses for such purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(10.1)  a supply of an orthodontic appliance;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of a chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a person with a disability;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a person with a disability;
(17.1)  a supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath-seat, shower-seat or toilet-seat that is specially designed for use by a disabled person;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the pump or device is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.2)  a supply of a catheter for subcutaneous injections when the catheter is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(20.3)   a supply of a lancet;
(21)  a supply of an artificial limb;
(22)  a supply of an orthotic or orthopaedic device that is made to order for a person or is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(22.1)  (paragraph repealed);
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(23.1)  a supply of footwear that is specially designed for use by a person who has a crippled or deformed foot or other similar disability, when the footwear is supplied on the written order of a medical practitioner;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is specially designed for use by a person with a disability;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to or by the Canadian National Institute for the Blind or any other bona fide association or institution for blind persons for use by a blind person or on the order or certificate of a medical practitioner;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind persons; and
(32.1)  a supply of a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, including a service of training the person to use such a dog, where the supply is made to or by an organization that is operated for the purpose of supplying such dogs to persons with hearing impairments;
(33)  a supply of a service, other than a service the supply of which is included in any provision of Division II of Chapter III except section 116 and a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes, of maintaining, installing, modifying, repairing or restoring a property described in any of paragraphs 1 to 31 and 37 to 39, or any part of such a property where the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the stocking or article is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(35)  a supply of clothing that is specially designed for use by a person with a disability when the clothing is supplied on the written order of a medical practitioner for use by a consumer named in the order;
(36)  a supply of an incontinence product that is specially designed for use by a person with a disability;
(37)  a supply of a feeding utensil or other gripping device that is specially designed for use by a person with impaired use of hands or other similar disability;
(38)  a supply of a reaching aid that is specially designed for use by a person with a disability;
(39)  a supply of a prone board that is specially designed for use by a person with a disability.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275; 1997, c. 85, s. 514.
176. The following are zero-rated supplies:
(1)  a supply of a communication device for use with telegraph or telephone apparatus by a person with a hearing or speech impairment when the device is supplied on the written order of a physician;
(2)  a supply of a heart-monitoring device when the device is supplied to a consumer on the written order of a physician for use by a person with heart disease;
(3)  a supply of a hospital bed when the bed is supplied to a hospital authority or on the written order of a physician for use by an incapacitated person;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the supply is made to a consumer on the written order of a physician;
(5)  a supply of a mechanical percussor for postural drainage treatment;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a physician for use by a person with a hearing impairment;
(7)  a supply of a selector control device that is specially designed for use by a physically disabled person to enable the person to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, where the lenses are supplied for the treatment or correction of a defect of vision to a consumer on the written order of an eye-care professional who is entitled under the laws of the province or territory in which he practises, Québec, another province, the Northwest Territories or the Yukon Territory to prescribe such lenses for that purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of an invalid chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a disabled person;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a physically disabled person;
(17.1)  a supply of a service of modifying a motor vehicle of an individual to adapt the vehicle for the transportation of a person using a wheelchair and a supply of property, other than the vehicle, made in conjunction with, and because of, the supply of the service;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath-seat, shower-seat or toilet-seat that is specially designed for use by a disabled person;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the supply is made to a consumer on the written order of a physician;
(20.2)  a supply of a catheter for sub-cutaneous injections or a lancet when the supply is made to a consumer on the written order of a physician;
(21)  a supply of an artificial limb;
(22)  a supply of a spinal or other orthopaedic brace;
(22.1)  a supply of an orthotic device when the supply is made to a consumer on the written order of a physician;
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is designed for use by a physically disabled person;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to, by or on the order or certificate of a physician, the Canadian National Institute for the Blind or any other bona fide association or institution for the blind for use by a blind person;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind persons; and
(32.1)  a supply of
(a)  a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, or
(b)  a service of training the person with a hearing impairment to use such a dog,
where the supply is made to or by an organization that is operated for the purpose of supplying such dogs to persons with a hearing impairment;
(33)  a supply of a service, other than a service the supply of which is included in any provision of Division II of Chapter III, except section 116, or a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes, of maintaining, installing, modifying, repairing or restoring a property described in any of paragraphs 1 to 31, or any part of such a property where the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the supply is made to a consumer on the written order of a physician;
(35)  a supply of clothing that is specially designed for use by a disabled person when the supply is made to a consumer on the written order of a physician.
1991, c. 67, s. 176; 1994, c. 22, s. 447; 1995, c. 1, s. 275.
176. The following are zero-rated supplies:
(1)  a supply of a communication device for use with telegraph or telephone apparatus by a person with a hearing or speech impairment when the device is supplied on the written order of a physician;
(2)  a supply of a heart-monitoring device when the device is supplied to a consumer on the written order of a physician for use by a person with heart disease;
(3)  a supply of a hospital bed when the bed is supplied to a hospital authority or on the written order of a physician for use by an incapacitated person;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(4.1)  a supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the supply is made to a consumer on the written order of a physician;
(5)  a supply of a mechanical percussor for postural drainage treatment;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a physician for use by a person with a hearing impairment;
(7)  a supply of a selector control device that is specially designed for use by a physically disabled person to enable the person to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, where the lenses are supplied for the treatment or correction of a defect of vision to a consumer on the written order of an eye-care professional who is entitled under the laws of the province or territory in which he practises, Québec, another province, the Northwest Territories or the Yukon Territory to prescribe such lenses for that purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of an invalid chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a disabled person;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a physically disabled person;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath-seat, shower-seat or toilet-seat that is specially designed for use by a disabled person;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(20.1)  a supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the supply is made to a consumer on the written order of a physician;
(20.2)  a supply of a catheter for sub-cutaneous injections or a lancet when the supply is made to a consumer on the written order of a physician;
(21)  a supply of an artificial limb;
(22)  a supply of a spinal or other orthopaedic brace;
(22.1)  a supply of an orthotic device when the supply is made to a consumer on the written order of a physician;
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is designed for use by a physically disabled person;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to, by or on the order or certificate of a physician, the Canadian National Institute for the Blind or any other bona fide association or institution for the blind for use by a blind person;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind persons; and
(32.1)  a supply of
(a)  a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, or
(b)  a service of training the person with a hearing impairment to use such a dog,
where the supply is made to or by an organization that is operated for the purpose of supplying such dogs to persons with a hearing impairment;
(33)  a supply of a service, other than a service the supply of which is provided for in Division II of Chapter III or a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes, of maintaining, installing, modifying, repairing or restoring a property described in any of paragraphs 1 to 31, or any part for such a property where the part is supplied in conjunction with the service;
(34)  a supply of a graduated compression stocking, an anti-embolic stocking or similar article when the supply is made to a consumer on the written order of a physician;
(35)  a supply of clothing that is specially designed for use by a disabled person when the supply is made to a consumer on the written order of a physician.
1991, c. 67, s. 176; 1994, c. 22, s. 447.
176. The following are zero-rated supplies:
(1)  a supply of a communication device for use with telegraph or telephone apparatus by a person with a hearing or speech impairment when the device is supplied on the written order of a physician;
(2)  a supply of a heart-monitoring device when the device is supplied to a consumer on the written order of a physician for use by a person with heart disease;
(3)  a supply of a hospital bed when the bed is supplied to a hospital authority or on the written order of a physician for use by an incapacitated person;
(4)  a supply of an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;
(5)  a supply of a mechanical percussor for postural drainage treatment;
(6)  a supply of a device that is designed to convert sound to light signals when the device is supplied on the written order of a physician for use by a person with a hearing impairment;
(7)  a supply of a selector control device that is specially designed for use by a physically disabled person to enable the person to energize, select or control household, industrial or office equipment;
(8)  a supply of ophthalmic lenses, with or without frames, where the lenses are supplied for the treatment or correction of a defect of vision to a consumer on the written order of an eye-care professional who is entitled under the laws of the province or territory in which he practises, Québec, another province, the Northwest Territories or the Yukon Territory to prescribe such lenses for that purpose;
(9)  a supply of an artificial eye;
(10)  a supply of artificial teeth;
(11)  a supply of a hearing aid;
(12)  a supply of a laryngeal speaking aid;
(13)  a supply of an invalid chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a disabled person;
(14)  a supply of a patient lifter that is specially designed to move a disabled person;
(15)  a supply of a wheelchair ramp that is specially designed for access to a motor vehicle;
(16)  a supply of a portable wheelchair ramp;
(17)  a supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a physically disabled person;
(18)  a supply of a patterning device that is specially designed for use by a disabled person;
(19)  a supply of a bath-seat, shower-seat or toilet-seat that is specially designed for use by a disabled person;
(20)  a supply of an insulin infusion pump or an insulin syringe;
(21)  a supply of an artificial limb;
(22)  a supply of a spinal or other orthopaedic brace;
(23)  a supply of a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;
(24)  a supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;
(25)  a supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of an article described in paragraph 24; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for preserving, deodorizing, beautifying, cleansing or restoring and, for greater certainty, includes a denture cream or adhesive, antiseptic, skin cream or lotion, mouth wash, depilatory, scent, perfume, toothpaste, tooth powder, bleach, oral rinse, toilet soap and any similar toilet article, cosmetic or preparation;
(26)  a supply of a crutch or cane that is designed for use by a physically disabled person;
(27)  a supply of a blood-glucose monitor or meter;
(28)  a supply of blood-ketone, urinary-ketone, blood-sugar, or urinary-sugar testing strips or urinary-ketone or urinary-sugar reagents or tablets;
(29)  a supply of any article that is specially designed for the use of blind persons when the article is supplied to, by or on the order or certificate of a physician, the Canadian National Institute for the Blind or any other bona fide association or institution for the blind for use by a blind person;
(30)  a supply of a prescribed property or service;
(31)  a supply of a part, accessory or attachment that is specially designed for a property described in this division;
(32)  a supply of a dog that is or is to be trained as a guide dog for the use of a blind person, including the service of training the person to use the dog, where the supply is made to or by an organization that is operated for the purpose of supplying guide dogs to blind persons; and
(33)  a supply of a service, other than a service the supply of which is provided for in Division II of Chapter III, of maintaining, installing, modifying, repairing or restoring a property described in any of paragraphs 1 to 31, or any part for such a property where the part is supplied in conjunction with the service.
1991, c. 67, s. 176.
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