Apply for HST rebate on a vehicle for a person without the complete use of their legs
Apply for a tax rebate equal to the provincial portion of the Harmonized Sales Tax (HST). You can get a rebate of up to $3,750. The rebate is for the purchase of a motor vehicle for use by or to transport someone who has lost the complete use of their legs. You need to apply within 24 months from the date you bought the vehicle.
Use the Rebate Application – Motor Vehicle By/For Physiologically Challenged Form to apply for a rebate on the purchase of a vehicle for use by or to transport someone who has lost the complete use of their legs.
Rebate amount
The rebate is equal to the provincial portion of the Harmonized Sales Tax (HST) paid on a motor vehicle. You can get a rebate of up to $3,750.
Eligibility
You can apply for the rebate if:
- you’ve lost the complete use of both your legs
- you have a valid Driver’s Licence
- you use the vehicle for personal transportation
- the vehicle is the only motor vehicle currently registered in your name with Registry of Motor Vehicles and hasn’t already received the rebate (the rebate can only be applied to 1 registered vehicle at a time)
You can also apply for the rebate if you bought the vehicle to transport someone who has lost the complete use of their legs. The vehicle needs to meet the following criteria:
- has a wheelchair ramp permanently attached to the vehicle
- is not used for profit
- the vehicle is the only motor vehicle currently registered in your name with Registry of Motor Vehicles and hasn’t already received the rebate (the rebate can only be applied to 1 registered vehicle at a time)
You need to apply for the rebate within 24 months from the date you bought the vehicle.
How to apply
- Complete the rebate application.
- Check the application for details on all required supporting documents.
- Send your completed application and supporting documents by mail. Or visit the Business Registration Unit.
How long it takes
It should take 3 to 6 weeks to get the rebate. It can take longer if more information is needed or if your application hasn’t been filled in correctly.
Cost
There is no cost to apply for the rebate.
Before you start
Make sure you have:
- copy of receipt or invoice for the motor vehicle, showing total purchase price, HST paid, name of the seller and buyer, vehicle identification number (VIN) and the make, model and year
- medical certificate signed by a medical professional confirming that the person using the vehicle has lost the complete use of both legs