23 September 1999 GST/HST Interpretation HQR0001793 - Tax Status of a Chair Designed for Persons Who Have Difficulty Dressing and Rising to a Standing Position

This is in reply to your request of April 29, 1999 sent by electronic mail, on whether section 14 of Part II of Schedule VI to the Excise Tax Act (the "ETA") is applicable to the supply of the "XXXXX[".]

•   According to the supplier's brochure, the XXXXX is made of steel tubing with an attached floor so that it will not tip over.

•   It has a hinged seat to allow more standing and exercise space. The chair also has a height adjustment feature and an optional side tray and clothes pole.

•   The chair is designed for persons who have difficulty dressing and rising to a standing position.

•   The chair offers a safe place in which a person can rise, dress, exercise, and transfer to a chair, bed, walker or other device.

Section 14 of Part II of Schedule VI to the ETA provides zero-rated status to 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 an individual with a disability. On the basis of the information provided, the intended use of the XXXXX is to enable an individual with a disability to be mobile, e.g., rise out of bed, transfer to a walker, etc. As such, the XXXXX is an aid to locomotion that is specially designed for use by a person with a disability. Therefore, it is our view that the supply of the XXXXX has zero-rated status pursuant section 14 of Part II of Schedule VI to the ETA.

Should you have any further questions or require additional information, please do not hesitate to contact me at (613) 952-6761.