QST, GST/HST, Medical Devices, Assistive Devices and Drugs

Source and warning

This content is an independent and unofficial rewording of Revenu Quebec's publication IN-211(2025-01).pdf . It is provided for informational purposes only and does not constitute legal, tax, or professional advice. For any decision, refer to the official document.

Who this document is for

This document is intended for people and organizations involved in the sale, purchase, manufacture, distribution, use, installation, maintenance, repair, or modification of:

• medical devices;
• assistive devices;
• drugs;
• biological substances;
• services related to these goods. It is intended in particular for:
• consumers;
• manufacturers;
• distributors;
• retailers;
• people working in the health field;
• health care establishments;
• health professionals;
• people who use services associated with medical or assistive devices, for example installation or maintenance.

Context and purpose

The publication explains how the Goods and Services Tax, the Harmonized Sales Tax, and the Quebec Sales Tax apply to medical devices, assistive devices, drugs, and biological substances. It specifies which goods or services are:

• taxable;
• zero-rated, that is, taxable at the 0% rate;
• exempt, when GST and QST do not apply. The document forms part of the rules provided for in particular by:
• the Excise Tax Act;
• the Quebec Sales Tax Act;
• the Food and Drugs Act;
• the Food and Drug Regulations;
• the Narcotic Control Regulations;
• the Benzodiazepines and Other Targeted Substances Regulations. It is intended to clarify the tax treatment applicable to certain essential health-related goods, since some medical devices, assistive devices, and drugs may be sold without GST or QST being charged when they meet the prescribed conditions. The publication also states that its content is provided for information purposes only and does not constitute a legal interpretation of the applicable laws. It also indicates that it was prepared in collaboration with the Canada Revenue Agency.

note

Pages 2 and 19 do not appear in the text provided. Their content is therefore absent or illegible in the available extraction.

Complete and detailed information

General information on GST/HST and QST

General application of taxes

GST and QST are generally charged when most goods and services are supplied. In Quebec, Revenu Quebec administers GST under an agreement between the Government of Canada and the Government of Quebec. The GST and QST rules are

generally harmonized: in almost all cases, a good or service subject to GST is also subject to QST. As a general rule, a registered person carrying on a commercial activity must:

• collect GST and QST when making taxable supplies other than zero-rated supplies;
• remit to Revenu Quebec the taxes collected;
• claim, when the conditions are met, recovery of the taxes paid on goods and services acquired for their commercial activities. Tax recovery is made by means of:
• the input tax credit, or ITC, under the GST system;
• the input tax refund, or ITR, under the QST system.

Small supplier

A small supplier may decide not to register for GST and QST accounts. In that case:

• they do not have to collect these taxes;

• they cannot claim ITCs;

• they cannot claim ITRs. A small supplier is a person whose total taxable supplies, including zero-rated supplies, does not exceed:

• $30,000 in a given calendar quarter;

• $30,000 for all of the preceding four calendar quarters. For public service bodies, the applicable threshold is:

• $50,000 in a given calendar quarter;

• $50,000 for all of the preceding four calendar quarters. The calculation of total taxable supplies includes sales made worldwide by:

• the person themselves;

• their associates. This total does not include:

• GST amounts;

• QST amounts;

• amounts related to financial services;

• sales of capital property;

• goodwill of a business. For more details on registration, the publication refers to Registration for Revenu Quebec Accounts (IN-202).

Meaning of the term "registered"

In this publication, a person is considered registered if they are:

• registered for GST and QST accounts;
• or required to register.

Meaning of the term "supply"

The term "supply" means in particular:

• the transfer or delivery of a good;
• the provision of a service;
• a sale;
• a barter;
• an exchange;
• a transfer;
• a lease;
• a donation. The publication generally uses the term "sale" rather than "supply", since a sale is the most common form of supply.

HST in participating provinces

The Harmonized Sales Tax, or HST, applies in the following participating provinces:

• Prince Edward Island;
• New Brunswick;
• Nova Scotia;
• Ontario;
• Newfoundland and Labrador. In general, the rules applicable to GST also apply to HST. Quebec businesses registered for GST purposes must collect HST when they make sales in a participating province.

In the publication, the term "GST" is generally used in the sense of "GST/HST", unless stated otherwise.

Types of sales

There are three categories of sales:

• taxable sales;
• zero-rated sales;
• exempt sales. For each transaction, the applicable category must be determined in order to know:
• whether GST must be collected;
• whether QST must be collected;
• whether ITCs or ITRs may be claimed. The basic rule is that all sales are taxable unless a legal provision expressly states that a sale is:
• zero-rated;
• or exempt.

Taxable sales

A taxable sale is a sale of goods or services to which GST or QST applies.

Zero-rated sales

A zero-rated sale is a taxable sale at the 0% rate. This means that:

• the seller does not collect GST or QST;
• the sale remains a taxable sale for tax purposes;
• the seller may, when the conditions are met, be entitled to ITCs and ITRs for taxable goods and services purchased in order to make taxable or zero-rated sales. Examples of sales that may be zero-rated:
• certain prescription drugs;
• certain medical devices.

Exempt sales

An exempt sale is a sale to which GST and QST do not apply. In this case:

• no tax is to be collected;
• no tax is to be paid on the sale;
• the seller cannot claim ITCs or ITRs for taxable purchases made in order to make these exempt sales. The publication gives as an example most sales made by charities.

Sales to governments

The following government entities must pay GST and QST when they purchase taxable goods or services, unless they are zero-rated:

• the Government of Canada;
• Government of Canada corporations and agencies;
• the Government of Quebec;
• Quebec government departments;
• Quebec agencies;
• agents of the Government of Quebec. Accordingly, when a seller sells taxable goods or services that are not zero-rated to these entities, they must collect GST and QST. These same government entities must also:
• collect GST and QST when they sell taxable goods or services that are not zero-rated;
• remit the taxes collected to Revenu Quebec. For more general information, the publication refers to General Information on QST and GST/HST (IN-203).

Medical devices and assistive devices

General principle

Medical devices and assistive devices are generally subject to GST and QST, whether they are intended:

• for consumers;
• for health care establishments;
• for health professionals. Examples of establishments or professionals covered include:
• a hospital;
• a clinic;
• a physician;
• a pharmacist;
• a dentist. However, some medical or assistive devices may be zero-rated when they meet specific conditions. For a medical or assistive device to be zero-rated, it must be designed:
• for human use;
• or to help a person with a disability or impairment. Aesthetic services and the goods associated with them may be zero-rated only if they are provided for:
• medical;
• or restorative; purposes.

Definition of a health care establishment

A health care establishment includes:

• an establishment, or part of an establishment, where medical or hospital care is provided;

• an establishment, or part of an establishment, where care is provided to people with an acute illness;

• an establishment, or part of an establishment, where care is provided to people with a chronic illness;

• an establishment, or part of an establishment, where care is provided to people with mental health problems;

• an establishment, or part of an establishment, where rehabilitation care is offered. Also included are establishments, or parts of establishments, that offer their residents, where their physical or mental capacity limits their autonomy or self-control:

• personal care;

• nursing care;

• help with daily activities;

• social activities;

• recreational activities;

• meals;

• accommodation.

Definition of a prescription

In this document, a prescription is a written prescription that:

• names the consumer in the prescription;
• is written by one of the following professionals:
• a physician;
• a physiotherapist;
• an occupational therapist;
• a nurse;
• a registered nurse;
• a podiatrist;
• a podologist.

Zero-rated devices throughout the distribution chain

Some medical and assistive devices are zero-rated at every stage of the distribution chain, regardless of the identity of the purchaser. These devices may also be:

• imported tax-free;
• brought into Quebec tax-free; regardless of the person importing them or bringing them into Quebec.

Devices zero-rated only at the end of the chain

Some medical or assistive devices are zero-rated only when they are sold on prescription. In such cases:

• GST and QST generally apply throughout the distribution chain;
• zero-rating applies only at the time of the final sale;
• the final sale must be of the device intended for the consumer named in the prescription.

When they are imported or brought into Quebec, these devices are taxable. The person who imports them or brings them in must therefore pay GST and QST. Exception for QST: if the person importing or bringing these goods into Quebec is a registrant acting in the course of their commercial activities and would be entitled to an ITR for these goods, they do not have to pay QST at that time. Example given: clothing specially designed for persons with disabilities is zero-rated only at the final sale, when a consumer obtains it on prescription.

Taxes paid in error

When a person believes they have paid GST/HST or QST in error to a registered supplier, they may first ask the supplier:

• to refund the amount;
• or to credit the amount to their account. If the supplier grants the refund or credit, the person cannot request a refund from Revenu Quebec, since the amount has already been refunded or credited. If the supplier does not refund or credit the amount, for example because they refuse or have ceased operations, the person may request a refund using the form:
• General Application for GST/HST and QST Refund (FP-2189).

Devices and items zero-rated without conditions

Some devices and items are zero-rated at all times, without any special condition, regardless of whether they are acquired by:

• a consumer;

• a health care establishment;

• a health professional. The following goods are zero-rated without conditions:

• artificial limbs;

• artificial larynxes;

• artificial teeth;

• artificial eyes;

• hearing aids;

• orthodontic appliances, that is, appliances used to correct dental anomalies or jaw malformations in order to restore functional dentition, including:

• fixed appliances, often called braces;

• removable appliances;

• medical and surgical prostheses, for example:

• hip prostheses;

• intraocular lenses;

• ileostomy and colostomy appliances designed for persons who have had part of the intestine removed;

• urinary appliances;

• similar appliances intended to be worn by a person;

• mechanical percussion devices for postural drainage, for example a device that mechanically strikes the chest of a person with cystic fibrosis to help clear the airways;

• chest wall oscillation systems used to clear the airways;

• lancets used to puncture the skin to obtain a blood sample;

• blood glucose meters;

• blood glucose monitors;

• test strips used to estimate:

• blood glucose;

• blood ketones;

• any other item or product used to estimate:

• glucose in urine;

• urinary ketones;

• blood ketones;

• test strips, tablets, or substances used to estimate:

• glucose in urine;

• urinary ketones;

• portable wheelchair ramps, that is, those that can be carried by a person;

• insulin infusion pumps;

• insulin syringes;

• insulin pen injectors;

• needles used with these pen injectors.

Devices and items zero-rated under conditions

Some devices and items are zero-rated only if the specified conditions are met.

Hospital beds

Hospital beds are zero-rated when they are supplied:

• to health care establishments;
• or, on prescription, to invalid persons. It is not mandatory that the person named in the prescription be the one who buys the bed, but the bed must be intended for that person. The publication refers to the interpretation bulletin:
• Supply of a Hospital Bed (TVQ. 176-3). To be considered a hospital bed, a bed must have several special characteristics meeting the needs of hospitals or invalid persons. The characteristics generally associated with a hospital bed include:
• legs with wheels equipped with a locking mechanism;
• a rigid spring base that can be inclined;
• a spring base with a tilting mechanism and height adjustment;
• a headboard;
• a footboard;
• side rails or bars;
• shock absorbers;
• bumpers;
• an IV pole.

Orthoses and orthopedic devices

Orthoses and orthopedic devices are zero-rated when they meet one of the following conditions:

• they are supplied on prescription for the use of the consumer named in the prescription, even if that consumer is not the purchaser;
• they are custom-made for a specific person. Examples of orthoses or orthopedic devices:
• slings;
• cervical collars;
• knee braces;
• back supports.

Devices and items zero-rated when supplied on prescription

The following devices and items are zero-rated when supplied on prescription. It is not

necessary for the purchaser to be the consumer named in the prescription, but the device or item must be intended for that consumer:

• electronic cardiac monitors;
• metered-dose inhalers;
• spacer devices used to treat asthma;
• catheters intended for subcutaneous injections;
• devices designed to convert sounds into light signals and intended for a person with hearing loss;
• limb compression devices;
• intermittent pumps;
• similar devices used to treat lymphedema;
• clothing specially designed for persons with disabilities, for example clothing designed for persons with burns;
• graduated compression stockings;
• anti-embolism stockings;
• certain comparable items, including those that help persons with circulation problems in the lower limbs;
• optical devices specially designed to electronically treat or correct a visual impairment;
• intermittent bladder catheters;
• devices specially designed for standing or neuromuscular stimulation for therapeutic purposes and intended for a consumer who has:
• paralysis;
• or a severe motor impairment;
• shoes specially designed for a person who has:
• a foot impairment;
• a foot deformity;
• or a similar impairment.

Shoes specially designed

Shoes specially designed for a person with a foot impairment, foot deformity, or similar impairment may include certain mass-produced shoes if they have special features that mean they cannot be worn by persons without foot deformities. They may also include ordinary shoes that have been adapted or modified to meet the specific needs of a person with a disability, provided that:

• they cannot easily be returned to their original state;
• they cannot be worn by persons who do not have a foot deformity. However, certain shoes marketed or presented as orthopedic are

not zero-rated when they are not truly designed for a foot impairment or deformity. This includes in particular shoes that:

• have only slight structural features to improve comfort;
• are simply wider than ordinary shoes;
• are simply deeper than ordinary shoes;
• allow orthoses to be inserted, among other things, without being designed for a foot deformity.

Devices and items specially designed for persons with a disability or impairment

Some goods are zero-rated when they are specially designed for persons with a disability or impairment. The main goods covered are:

• wheelchairs;

• walkers;

• chairs specially designed to be operated by persons with disabilities;

• lifts specially designed to move persons with disabilities;

• functional structuring devices, for example:

• a device used to move a patient's limbs;

• a strap specially designed to be attached to an ankle or a shoe to help a person position their leg or foot to facilitate movement;

• canes;

• crutches;

• toilet seats;

• bathtub seats;

• shower seats;

• commode chairs;

• communication devices specially designed for persons with a deficiency:

• of sight;

• of hearing;

• of speech;

• undergarments specially designed for persons with incontinence issues;

• underpads specially designed for persons with incontinence issues;

• pads specially designed for persons with incontinence issues;

• chair or seat covers specially designed for persons with incontinence issues;

• long-handled tongs specially designed to compensate for a physical disability, including:

• instruments helping persons who have the functional use of only one arm;

• instruments helping persons who have partial use of their fingers or hands, but who can use their arms;

• lap boards;

• eating utensils specially designed for persons with a hand impairment or similar impairment;

• any other grasping device specially designed for persons with a hand impairment or similar impairment;

• wheelchair ramps specially designed to provide access to a motor vehicle;

• selector control devices specially designed to allow a person with a disability:

• to operate a household appliance;

• to select a function;

• to control a household appliance;

• to control industrial equipment;

• to control office equipment;

• auxiliary driving devices designed to be installed in a motor vehicle to help a person with a disability drive;

• artificial respiration devices specially designed for persons with respiratory disorders;

• devices custom-made for persons with an impairment or deformity:

• of the foot;

• or of the ankle;

• devices for controlling or measuring blood coagulation specially designed for persons who must control or measure their blood coagulation;

• strips compatible with these devices;

• reagents compatible with these devices.

Devices used at home

Some devices are zero-rated when they can be used at home. The publication gives the following examples:

• respiratory monitors;

• respiratory nebulizers;

• tracheostomy kits;

• tubing intended for gastrointestinal feeding;

• infusion pumps;

• intravenous equipment;

• dialyzers.

Parts, accessories, and maintenance products

Parts and accessories

Parts and accessories specially designed for zero-rated medical or assistive devices are also zero-rated. An accessory is a good that can be integrated into a device or added to it so as to allow it:

• to function properly;
• or to perform additional operations. Examples of zero-rated accessories:
• batteries specially designed for hearing aids;
• batteries specially designed for wheelchairs;
• batteries specially designed for electronic cardiac monitors;
• items used with a home dialyzer, for example a cartridge or cassette membrane used to clean the blood;
• rubber tips specially designed to be placed at the end of canes or crutches used by persons with disabilities.

Items necessary for the operation or maintenance of certain devices

The operation, maintenance, and application of certain devices often require various items. This includes in particular:

• medical prostheses;
• surgical prostheses;
• ileostomy appliances;
• colostomy appliances;
• urinary appliances;
• similar appliances. The items essential for users of these devices are also zero-rated. Examples:
• bags intended to be worn by a person and used with ileostomy or

colostomy appliances;

• tubes;
• connectors;
• ostomy belts.

Taxable maintenance products

GST and QST apply to maintenance products that are treated as cosmetics or toiletries, even when these products have certain therapeutic or preventive properties. A cosmetic is a product intended for toiletry or body care, in particular to:

• clean;
• deodorize;
• beautify;
• preserve;
• restore. The following products are mainly covered as taxable products:
• toilet soaps;
• skin creams;
• skin lotions;
• toothpaste;
• mouthwash;
• denture creams;
• denture adhesives;
• antiseptics;
• bleaching products;
• depilatories;
• perfumes;
• deodorants;
• solutions expressly designed to clean contact lenses.

Special examples concerning medical and assistive devices

Bedwetting child alarm

A device intended for bedwetting children, consisting of:

• a transistor alarm;
• two moisture-sensitive pads;

is zero-rated. Zero-rating applies whether the device is used by children or by adults.

Dust mite cover

Some manufacturers produce mattress and pillow covers specially designed to protect people allergic to dust mites. These respiratory allergies may include in particular:

• asthma;
• rhinitis;
• bronchitis. Consumers may purchase these hypoallergenic covers with or without a prescription. However, these covers are never zero-rated, because they are not considered zero-rated medical devices. The publication distinguishes them in particular from the following devices, which may be zero-rated:
• artificial respiration devices;
• spacer devices;
• respiratory monitors;
• other similar devices intended for persons with asthma or respiratory disorders.

Trained animal

The sale of an animal trained, or to be trained, specifically to help a person with a disability or impairment is zero-rated when the following conditions are met:

• the animal is intended to help the person with a problem arising from their disability or impairment;
• the sale is made by an organization specialized in selling such animals to persons with disabilities or impairments. The service of teaching the person with a disability or impairment how to use the animal is also zero-rated if this service is provided by a specialized organization of this type.

The sale of a trained animal to an organization specialized in selling such animals to persons with disabilities or impairments is also zero-rated.

Items for blind persons

Items specially designed for blind persons are zero-rated when they are:

• sold by the Canadian National Institute for the Blind;
• purchased by the Canadian National Institute for the Blind;
• sold or purchased by any other association recognized as assisting blind persons; and those items are intended to be used by blind persons. These items are also zero-rated when they are sold in accordance with:
• the prescription;
• or the certificate; of one of the following professionals:
• a physician;
• a physiotherapist;
• an occupational therapist;
• a registered nurse; for use by the person named in it. Under the QST system, talking books acquired by a person because of a visual impairment are zero-rated. However, some audiobooks sold in bookstores are not specially designed for persons with a visual impairment, but for the general public. These books are subject to GST and QST.

Closed-caption decoders for persons with hearing loss

Closed-caption decoders intended for persons with hearing loss are used to allow them to watch television. They are considered communication devices specially designed for persons with a hearing impairment. They are therefore zero-rated.

Glasses and contact lenses

Glasses, including sunglasses, and contact lenses are zero-rated throughout the distribution chain when they are supplied, or intended to be supplied:

• on the prescription of an eye care professional;
• or in accordance with an assessment record prepared by an eye care professional; to treat or correct the visual impairments of the consumer named in the prescription. The publication refers to the following interpretation bulletins:
• Replacement Contract for Ophthalmic Lenses (TVQ. 176-1);
• Glasses and Ophthalmic Lenses (TVQ. 176-2).

Devices intended exclusively for health care establishments, external suppliers, and

health professionals Medical and assistive devices intended exclusively for health care establishments, external suppliers, and health professionals are generally taxable. GST and QST apply in particular to:

• highly specialized medical equipment;

• surgical instruments;

• examination tables;

• stethoscopes. They also apply to certain items, for example:

• suture threads;

• latex gloves;

• dressings;

• catheters used for blood sampling;

• test tubes;

• basins. As a general rule, suppliers must collect taxes on this medical equipment and these items, regardless of the purchaser, including:

• hospitals;

• medical clinics;

• dental clinics;

• seniors' residences;

• physicians;

• dentists.

External supplier

An external supplier is:

• a charity;
• a public institution;
• or an eligible non-profit organization; that is not:
• a hospital authority;
• nor an operator of an establishment; and that makes:
• related supplies;
• in-house supplies;
• or supplies of home medical goods or services.

Partial refunds for certain organizations

As public service bodies, hospital authorities, operators of establishments, and external suppliers may be entitled to a partial refund of the taxes paid when acquiring medical and assistive devices. The rates indicated are:

Organization or entity	Partial GST refund	Partial QST refund
Hospital authorities, operators of establishments, and external suppliers	83%
51.5%
Non-profit organizations operating a health care establishment	50%	50%
In this specific context, the abbreviation GST refers only to GST and not to GST/HST.
Hospital authorities that paid HST in a participating province may also be entitled to a partial
HST refund.
The publication refers to the guide GST/HST Rebate for Public Service Bodies (RC4034),
published by the Canada Revenue Agency.

Services related to medical and assistive devices

Several services may be associated with medical and assistive devices. In this publication, services include:

• installation;
• maintenance;
• restoration;
• repair;
• modification of a device. As a general rule:
• services related to zero-rated devices are themselves zero-rated;
• parts necessary for these services are also zero-rated.

Exceptions to the zero-rating principle for services

Two exceptions are provided.

Service already exempt

If the service is already exempt, the exemption takes precedence over zero-rating.

Aesthetic surgical or dental services

If the service is related to surgical or dental services provided for aesthetic purposes rather than for medical or restorative purposes:

• the service is taxable;
• the parts are taxable;
• GST applies at the 5% rate;
• QST applies at the 9.975% rate.

Installation of a lift for persons with disabilities

The installation of a lift specially designed to move a person with a disability is zero-rated. Certain parts necessary for this installation are also zero-rated. However, in order to be zero-rated, the parts used must be specific to this type of lift.

Parts used to install traditional elevators remain subject to GST and QST.

Services relating to motor vehicles for persons with disabilities

The service of modifying a vehicle to adapt it to the transportation of a wheelchair user is zero-rated. The equipment necessary to carry out this modification is also zero-rated. However, when a vehicle is already adapted at the time of its initial purchase, GST and QST apply to the sale of the vehicle. The purchaser may nevertheless be entitled to a partial refund of the taxes paid on purchase. This refund corresponds to the portion of the cost borne by the supplier to modify the vehicle to adapt it to the specific needs of persons with disabilities. The purchaser may obtain this partial refund:

• from the vehicle supplier;
• or from Revenu Quebec. The form mentioned is:
• Partial Refund of the Tax Paid on a Vehicle Adapted for the Transport of a Person with a Disability (FP-2518).

Drugs and biological substances

General principle

As a general rule, GST and QST apply to drugs and biological substances considered to be drugs and intended for human consumption. However, some drugs and biological substances are zero-rated when they meet the prescribed criteria. Drugs and substances reserved for agricultural or veterinary use, and labelled or supplied for that purpose, are subject to GST and QST.

Criteria for zero-rating drugs and biological substances

For drugs and biological substances intended for human consumption to be zero-rated, they must generally meet at least one of the following criteria:

• the products are controlled by the federal government under:
• the Food and Drugs Act;
• the Food and Drug Regulations;
• the Narcotic Control Regulations;
• the products are dispensed by a physician or dentist to an individual for consumption or personal use:
• by that individual;
• or by an individual related to them;
• the products are dispensed on the prescription:
• of a physician;
• of a dentist;
• or of an authorized individual; for consumption or personal use by the person named in the prescription;
• the products are used for emergency treatment under the Food and Drug Regulations. An authorized individual is a person authorized by a provincial law to prescribe a specified quantity:
• of a drug;
• or of a mixture of drugs; that must be given to the person named in the prescription.

Zero-rated drugs

Several drugs intended for human consumption are zero-rated at all stages of the manufacturing and distribution process, regardless of the identity of the purchaser. They may also be:

• imported tax-free;

• brought into Quebec tax-free; when the person importing them or bringing them into Quebec formally meets Health Canada's requirements. The following products are zero-rated:

• drugs listed in Schedules C and D of the Food and Drugs Act, including:

• blood;

• blood derivatives;

• immunizing agents;

• monoclonal antibodies;

• insulin;

• interferon;

• allergen substances used to treat or diagnose allergic or immune conditions;

• drugs listed individually or by class on the prescription drug list established under subsection 1 of section 29.1 of the Food and Drugs Act, except certain drugs or mixtures of drugs that may be sold without a prescription under that Act or the Food and Drug Regulations; the examples given are:

• certain vitamins;

• various hormones;

• penicillin;

• drugs and other substances listed in the Schedule to Part G of the Food and Drug Regulations, including:

• amphetamines;

• methamphetamines;

• certain barbiturates;

• certain anabolic steroids and their derivatives;

• drugs containing a substance listed in the Schedule to the Narcotic Control Regulations, except drugs or mixtures of drugs that may be sold without a prescription or an exemption from the Minister of Health of Canada, in accordance with the Controlled Drugs and Substances Act and its regulations; the examples given are:

• codeine;

• morphine;

• plasma volume expanders;

• drugs listed in Schedule 1 of the Benzodiazepines and Other Targeted Substances Regulations;

• digoxin;

• digitoxin;

• prenylamine;

• deslanoside;

• erythrol tetranitrate;

• isosorbide dinitrate;

• 5-isosorbide mononitrate;

• glyceryl trinitrate;

• quinidine and its salts;

• oxygen for medical use;

• epinephrine and its salts;

• naloxone and its salts.

The publication states that, for more information on products considered to be drugs, one should refer to the Food and Drugs Act.

Sale of gas

Hospitals and other health care establishments purchase several gases intended for medical uses. Oxygen, commonly used during surgical procedures, is considered a controlled drug. It is therefore zero-rated. Suppliers do not have to collect GST or QST on oxygen for medical use, even when the purchaser is a health care establishment. All sales of gas to a hospital are taxable, except gases that are zero-rated without conditions, such as oxygen. As with medical equipment, certain organizations may obtain a partial refund of the taxes paid on the acquisition of taxable gases. The partial refund rates indicated are:

Organization or entity	Partial GST refund	Partial QST refund
Hospitals, operators of establishments, and external suppliers	83%	51.5%
Non-profit organizations operating a health care establishment for non-profit purposes
50%	50%
The publication also refers to the guide **GST/HST Rebate for Public Service Bodies
(RC4034)**, published by the Canada Revenue Agency.

Prescription dispensing service

Only a pharmacist may dispense drugs at retail. For this service, the pharmacist generally charges prescription dispensing fees. These services are zero-rated when they are provided in connection with the sale of prescription drugs that are themselves zero-rated.

Other publication information

The document contains the following bibliographic information:

• ISBN: 978-2-550-99213-4 (PDF);
• legal deposit: Bibliotheque et Archives nationales du Quebec, 2025;
• publication prepared in collaboration with the Canada Revenue Agency;
• version indicated: IN-211 (2025-01). The publication also states that it exists in English under the title The QST and the GST/HST: How They Apply to Medical and Assistive Devices and Drugs (IN-211-V). A note specifies that the masculine is used in the document to make it easier to read, even though inclusive writing is generally preferred.

Special cases and exceptions

Taxation despite a health-related connection

Some health-related goods remain taxable when they do not meet the zero-rating criteria. This is notably the case for:

• dust mite covers, even when they are used by persons with respiratory allergies;
• maintenance products or cosmetics, even when they have therapeutic or preventive properties;
• audiobooks intended for the general public and not specially for persons with a visual impairment;
• shoes presented as orthopedic but not designed for a foot impairment or deformity;
• specialized medical equipment intended exclusively for establishments or health professionals, except where a special rule applies;
• gases sold to hospitals, except gases zero-rated without conditions such as oxygen.

Zero-rating only with a prescription

Some goods are zero-rated only when they are supplied on prescription and intended for the consumer named in it. It is not always necessary for that consumer to be the purchaser, but the good must be intended for them. This includes in particular:

• certain hospital beds;

• orthoses;

• orthopedic devices;

• electronic cardiac monitors;

• devices used for asthma treatment;

• certain catheters;

• certain devices intended for persons with hearing loss;

• compression devices and devices for lymphedema;

• certain clothing designed for persons with disabilities;

• certain compression or anti-embolism stockings;

• certain electronic optical devices;

• certain standing or neuromuscular stimulation devices;

• certain specially designed shoes.

Zero-rating throughout the chain or only at the final sale

The document distinguishes two important situations:

• some goods are zero-rated throughout the distribution chain, regardless of the purchaser;
• some goods are taxable throughout the chain and become zero-rated only at the time of the final sale to the consumer named on a prescription.

Importation and bringing into Quebec

Some medical and assistive devices zero-rated throughout the chain may be imported or brought into Quebec tax-free. By contrast, devices that are zero-rated only at the final sale on prescription generally remain taxable when they are imported or brought into Quebec. There is an exception for QST when a registrant imports or brings these goods in the course of their commercial activities and could be entitled to an ITR.

Aesthetic services

Aesthetic surgical or dental services, as well as the related parts, are not zero-rated when they are not provided for medical or restorative purposes. They are taxable at the following rates:

• GST: 5%;
• QST: 9.975%.

Partial refund for an adapted vehicle

Even if a vehicle already adapted is taxable at the time of initial purchase, the purchaser may obtain a partial refund of the taxes corresponding to the portion of the cost borne by the supplier to adapt the vehicle to the specific needs of persons with disabilities.

Public service bodies

Certain organizations that pay taxes on medical devices, assistive devices, or taxable gases may be entitled to partial refunds, including:

• 83% GST and 51.5% QST for hospital authorities, operators of establishments, and external suppliers;
• 50% GST and 50% QST for certain non-profit organizations operating a health care establishment.

Steps and procedures

Determining the tax treatment of a sale

For each sale, it is necessary to:

1. Identify the good or service sold.
2. Determine whether it is a medical device, an assistive device, a drug, a biological substance, or an associated service.
3. Check whether the sale is:

• taxable;
• zero-rated;
• exempt.

4. Check whether a special condition applies, for example:

• written prescription;
• use by the named consumer;
• special design for a person with a disability or impairment;
• home use;
• sale by a specialized organization;
• purchase or sale by a recognized association;
• medical or restorative purposes rather than aesthetic purposes.

5. Determine whether tax must be collected.
6. Determine whether the seller may claim ITCs or ITRs in respect of taxable inputs.

Verifying a prescription

When zero-rating depends on a prescription, it must be written and name the consumer. Under the rules in the document, the prescription may come in particular from:

• a physician;

• a physiotherapist;

• an occupational therapist;

• a nurse;

• a registered nurse;

• a podiatrist;

• a podologist. For drugs, the prescription may also come from:

• a physician;

• a dentist;

• an individual authorized by provincial legislation.

Claiming a refund of taxes paid in error

When a person believes they have paid GST/HST or QST in error to a registered supplier:

1. They may ask the supplier directly for:

• a refund;
• or a credit to their account.

2. If the supplier refunds or credits the amount, no claim should be made to Revenu Quebec for that same amount.
3. If the supplier does not refund or credit the amount, the person may file the form:

• General Application for GST/HST and QST Refund (FP-2189).

Claiming a partial refund for an adapted vehicle

For a vehicle already adapted for transporting a person with a disability at the time of initial purchase:

1. GST and QST are paid on the purchase.
2. The purchaser determines the portion of the cost borne by the supplier to adapt the vehicle.
3. The partial refund corresponds to the taxes paid on that portion of the cost.
4. The purchaser may request the refund:

• from the supplier;
• or from Revenu Quebec.

5. The form mentioned is:

• Partial Refund of the Tax Paid on a Vehicle Adapted for the Transport of a Person with a Disability (FP-2518).

Documents and publications mentioned

The publication mentions the following documents, forms, or guides:

• Registration for Revenu Quebec Accounts (IN-202);
• General Information on QST and GST/HST (IN-203);
• General Application for GST/HST and QST Refund (FP-2189);
• Supply of a Hospital Bed (TVQ. 176-3);
• Replacement Contract for Ophthalmic Lenses (TVQ. 176-1);
• Glasses and Ophthalmic Lenses (TVQ. 176-2);
• Partial Refund of the Tax Paid on a Vehicle Adapted for the Transport of a Person with a Disability (FP-2518);
• GST/HST Rebate for Public Service Bodies (RC4034).

Important warnings

• The publication is provided for information purposes only and does not constitute a legal interpretation of the Excise Tax Act, the Quebec Sales Tax Act, or any other law.
• All sales are generally taxable unless a legal provision expressly provides for zero-rating or exemption.
• A zero-rated sale is not an exempt sale: it is taxable at the 0% rate, which may allow ITCs or ITRs.
• An exempt sale generally does not give entitlement to ITCs or ITRs for taxable purchases related to that sale.
• A small supplier who is not registered does not have to collect GST and QST, but cannot claim ITCs or ITRs.
• Health-related goods are not automatically zero-rated: they must meet the prescribed conditions.
• Medical and assistive devices intended exclusively for health care establishments, external suppliers, or health professionals are generally taxable.
• Aesthetic services and the corresponding supplies are zero-rated only if they are performed for medical or restorative purposes.
• Surgical or dental services for aesthetic purposes are taxable at 5% for GST and 9.975% for QST.
• Maintenance products or cosmetics remain taxable even if they have therapeutic or preventive properties.
• Certain shoes described as orthopedic are not zero-rated if they are not truly designed for a foot impairment or deformity.
• If a supplier refunds or credits a tax paid in error, the same amount cannot later be claimed from Revenu Quebec.
• In certain sections of the document, the abbreviation GST refers only to GST and not to GST/HST, notably for certain partial refunds granted to public service bodies.
• Pages 2 and 19 are missing or illegible in the text provided, which prevents reformulation of their content.

Summary

GST and QST generally apply to goods and services, but many medical devices, assistive devices, drugs, and biological substances may be zero-rated if they meet specific conditions. Some goods, such as hearing aids, prostheses, blood glucose meters, or insulin pumps, are zero-rated without conditions, while others require a prescription, special design for a person with a disability, or a particular use. Services related to zero-rated devices are generally zero-rated as well, except when they are already exempt or related to non-medical aesthetic surgical or dental services, in which case GST at 5% and QST at 9.975% may apply. Several items used in the health field remain taxable, including specialized medical equipment intended for establishments or professionals, certain gases, cosmetics, dust mite covers, and certain audiobooks for the general public. Drugs and biological substances intended for human consumption may be zero-rated when they fall under the applicable federal laws and regulations, are dispensed on prescription, or are used for emergency treatment. Certain public service bodies may obtain partial tax refunds, including 83% GST and 51.5% QST for certain hospital authorities, operators of establishments, and external suppliers. Specific forms exist to request a refund of taxes paid in error or a partial refund related to a vehicle adapted for transporting a person with a disability.