Tax-Free Purchase Guide — TheraPLUS Lift Chairs

Tax savings — Québec & Ontario
Buy your TheraPLUS lift chair tax-free — with a prescription.
Under CRA publication GI-133, medically prescribed lift chairs are zero-rated for GST/HST and, in Québec, for QST as well. Zero-rated means no tax at the time of purchase — not a deduction you file later, but a direct reduction shown on your invoice.
Québec
14.975% saved
GST (5%) + QST (9.975%) — both zero-rated with a valid written prescription
On a $2,799 chair: save $419
On a $3,699 chair: save $554
Ontario
13% saved
HST (13%) — zero-rated when all CRA conditions are met
On a $2,799 chair: save $364
On a $3,699 chair: save $481
How to qualify — 3 steps
1
Confirm you have a qualifying disability
The CRA defines a qualifying disability as a long-term impairment expected to last at least 12 months that restricts your daily activities. Qualifying conditions include arthritis, heart disease, pulmonary conditions, back disorders, paralysis, muscular dystrophy, multiple sclerosis, cerebral palsy, diabetes, and more.
Being elderly or frail without a formally assessed disability does not qualify on its own.
2
Get a written order from a specified professional
Ask your doctor, physiotherapist, occupational therapist, or registered nurse to write a prescription letter including your full name, description of your disability, confirmation that a power lift recliner is needed, the professional's credentials, signature, and date.
This must be a standalone clinical document — a verbal order does not qualify.
3
Submit your prescription when you order
Upload or email your prescription letter before or at checkout. We verify it, remove applicable taxes from your invoice, and retain it for CRA compliance. Your invoice will show $0 in taxes.
Already paid tax? Claim a rebate using CRA Form GST189 within 2 years of purchase.
Who can write the prescription?
✓ Accepted
Family doctor / physician
Medical specialist
Physiotherapist
Occupational therapist
Registered nurse
✗ Not accepted
Chiropractor
Pharmacist
Naturopath
Self-declaration
Verbal order
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All TheraPLUS models qualify. Every chair is a Health Canada Class 1 licensed medical device, specially designed for individuals with a disability — satisfying the CRA's requirement automatically.
Prescription letter — suggested format
What to ask your healthcare professional to include
To whom it may concern, I have personally assessed [Patient Full Name], date of birth [DOB]. Based on my clinical assessment, [Patient Full Name] has a long-term disability expected to last at least 12 months: [describe condition]. This disability prevents the patient from safely rising from and lowering into a standard chair without mechanical assistance. I hereby prescribe a power lift recliner chair for the personal use of [Patient Full Name]. [Professional Name] | [Title] | [License No.] [Clinic Name and Address] | [Signature] | [Date]
Already paid tax on a qualifying purchase? You can claim it back.
Use CRA Form GST189 within 2 years of purchase. Contact us — we can provide documentation to support your claim.
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This page is a general guide and does not constitute tax or legal advice. Contact the CRA at 1-800-959-8287 or, in Québec, Revenu Québec at 1-800-567-4692.
Sources: CRA GI-133 · Revenu Québec · CRA Form GST189