Essentia
Straightforward Mobility Support
Dependable lift-chair functionality and everyday comfort, designed for simple, confident daily use.
Explore Essentia →Tax-Free Purchase Guide
Your NurtureLift Lift Chair May Qualify for 0% GST/HST
NurtureLift power lift chairs are designed with the lift and stability features described by CRA GI-133 for lift chairs specially designed for use by individuals with disabilities.
When the remaining CRA requirements are also met — including a written order from an eligible healthcare professional for the individual who will use the chair — the qualifying purchase can be zero-rated for GST/HST. For qualifying purchases in Québec, applicable QST may also be zero-rated under Québec tax rules.
Already have a written order? We can support you through the next step.
Tax examples
What Could 0% Tax Mean for Your Purchase?
Illustrative examples only. Actual tax treatment depends on the purchase meeting all applicable requirements.
QUÉBEC
0% GST + QST
Up to 14.975% in applicable sales tax on a qualifying purchase.
| $2,799 qualifying purchase | Approx. $419.15 not charged |
| $3,699 qualifying purchase | Approx. $553.93 not charged |
GST: 5% · QST: 9.975%
ONTARIO
0% HST
13% HST on a qualifying purchase.
| $2,799 qualifying purchase | Approx. $363.87 not charged |
| $3,699 qualifying purchase | Approx. $480.87 not charged |
How it works
3 Simple Steps
01
Confirm the Eligibility Requirements Apply
CRA GI-133 requires both the lift chair and the individual using it to meet specific criteria.
- Powered lifting mechanism
- Slight forward tilt during lift
- Stable stationary base
- Individual must meet CRA disability criteria
02
Get a Written Order
The qualifying lift chair must be supplied on the written order of an eligible specified professional for the personal use of the individual named.
- Individual's name
- Professional's name and profession
- Signature and date
- Confirmation of disability and need
03
Submit Your Written Order
Provide your written order through the secure submission process before your final invoice is issued.
- Complete the review request form below
- Email your written order to our team
- We confirm the tax treatment before invoicing
Product + customer
Designed to Meet CRA Lift-Chair Design Criteria
Product criteria
Designed to meet the lift-chair design criteria
- Powered lift from sitting toward standing
- Slight forward tilt during lift
- Stable stationary base
Customer documentation
Your Purchase Must Also Qualify
- Written order
- Eligible specified professional
- Individual named in order
- Personal use
Product + Customer Documentation = Qualifying Transaction
Product eligibility is only one part of the tax requirements. The remaining CRA conditions must also be satisfied.
Written order
Who Can Provide the Written Order?
Eligible specified professionals
- Family doctor / physician
- Medical specialist
- Physiotherapist
- Occupational therapist
- Registered nurse
Not included in the GI-133 definition
- Chiropractor
- Pharmacist
- Naturopath
- Self-declaration
- Verbal recommendation alone
Professional eligibility remains subject to applicable provincial professional requirements.
Written order guide
What to Ask Your Healthcare Professional to Include
Your healthcare professional does not need to use a NurtureLift form. CRA recommends that the written order contain enough information to support the qualifying purchase.
Suggested Information
- Individual's full name
- Device required
- Professional assessment
- Functional need
- Professional name and profession
- Signature and date
Suggested wording
Sample language for convenience
“I have personally assessed the individual named in this written order and, based on my assessment of the individual's needs, have determined that a specially designed lift chair is required for the individual's personal use.”
The healthcare professional remains responsible for determining whether a written order is appropriate and for the clinical content of that order.
After submission
What Happens After You Submit Your Prescription?
1
We Review Your Prescription
Our team checks that the prescription contains everything required for a qualifying purchase.
2
We Email Your Exemption Code
If the requirements are met, you receive a single-use code tied to your review.
3
You Use the Code at Checkout
Enter the code when placing your order and qualifying GST/HST and, where applicable, QST are charged at 0%.
Important
Tax treatment can differ for separately purchased accessories or features. Certain upgrades acquired at the time of the original lift-chair purchase can form part of the original zero-rated supply, while separately supplied comfort features may receive different treatment.
Tax exemption review
Send Your Prescription, Get Your Exemption Code
Send us the written prescription from your healthcare professional. We check that it contains everything required, then email you a single-use exemption code. Enter that code when you place your order and the applicable taxes come off the total.
How it works
One review, one code
- We confirm your prescription contains everything required.
- You receive your exemption code by email.
- Enter it at checkout and the tax is removed.
Your written prescription: attach it below and it uploads directly to our secure storage in Canada. It is never sent by email, and only the team reviewing your request can open it.
Exemption code request
Tax Exemption Document Review
FAQ
Frequently Asked Questions
Are NurtureLift chairs designed to meet the CRA lift-chair design criteria?
Yes. NurtureLift power lift chairs are designed with the powered lift and stable-base characteristics described in CRA GI-133 for specially designed lift chairs. Tax treatment still depends on the remaining CRA requirements being satisfied.
Does that mean every NurtureLift purchase is automatically tax-free?
No. Product design is one requirement. CRA also requires the lift chair to be supplied on a written order from a specified professional for the personal use of the individual named in that order.
Is a prescription required?
CRA GI-133 uses the term written order.
Can my family doctor provide the written order?
Yes, provided the physician is entitled to practise medicine under applicable provincial law. Physiotherapists, occupational therapists and registered nurses are also included in CRA's specified-professional definition.
Can my chiropractor provide the written order?
A chiropractor is not included in CRA GI-133's definition of a specified professional for this lift-chair provision.
Can my son or daughter purchase the chair for me?
Potentially, yes, provided the qualifying requirements are met and the individual using the chair is properly identified in the written order.
Does being a senior automatically qualify me?
No. Age or frailty alone does not automatically satisfy the applicable disability definition.
Are reclining, heat or massage features allowed?
A qualifying specially designed lift chair can still be zero-rated when it includes reclining. Additional features acquired as part of the original purchase may be treated differently from features supplied separately.
Can a retirement residence buy several chairs tax-free for common areas?
Not under this GI-133 personal-use rule.
Does zero-rated mean I claim the tax later?
No. A zero-rated supply is taxable at a rate of 0% when the transaction qualifies.
Official guidance
Based on Official Government Guidance
Canada Revenue AgencyGI-133 — Application of the GST/HST to Lift Chairs
Revenu QuébecMedical and Assistive Devices
This page is provided for general information and to help customers understand the purchasing process. It does not constitute tax, legal or medical advice. Eligibility and tax treatment depend on the circumstances of each transaction and the applicable legislation and government guidance in effect at the time of purchase.
Your next step
Ready to Find the NurtureLift That Fits Your Needs?
You now understand how tax eligibility works. Explore our collections to find the chair that best fits your mobility, positioning and everyday comfort needs.
Wellness
Enhanced Positioning & Comfort
More personalized positioning and added comfort features for a more tailored everyday experience.
Explore Wellness →
Heritage
Our Most Advanced Seating Experience
Greater adjustability, refined comfort and sophisticated functionality in NurtureLift's highest-tier collection.
Explore Heritage →Need help deciding? Talk to a NurtureLift Advisor →
Prescription received
We will review it and email your exemption code. Enter the code when you place your order and the applicable taxes will be removed.
Your reference
Please keep this reference. Our team will review your request and reply by email.
