Quebec IN-133-V, “Taxation and Persons with Disabilities”

Quebec has recently revised this publication that provides information on the income and commodity tax assistance that may be available to individuals with a disability. From a commodity tax perspective, the bullets outlining that GST and QST does not apply to contact lenses and guide dogs have been updated. In addition, the section discussing the rebates of GST and QST that are available for adapting a motor vehicle and for purchasing and installing automatic door openers has been rewritten to indicate that these rebates are available under certain conditions.