Physio Store - Our Tax Exemption Policy

Braces and Supports are tax exempt if you have a prescription from a medical practitioner.  According to the Canada Revenue Agency under Medical and Assistive Devices provides detailed information on zero-rated medical and assistive devices and the corresponding services for purposes of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act).  The legislative reference for the section is Part II of Schedule VI to the Excise Tax Act (the Act), unless otherwise indicated.

Orthotic and Orthopaedic devices

Sch. VI, Part II, s 23

39.  As a result of amendments to section 23, a supply of orthotic and orthopaedic devices is zero-rated when the device is custom-made for an individual or when supplied on the written order of a medical practitioner for use by a consumer named in the order.  The supply of a spinal or other orthopaedic brace is zero-rated under this provision.  As a result of these amendments, all custom made orthopaedic and orthotic devices are zero-rated without the need of a medical practitioner’s written order.  However, other orthotic and orthopaedic devices are zero-rated only when they are supplied under a prescription by a medical practitioner for use by a consumer named in the order.  Therefore, items such as cradle arm slings, cervical collars and knee braces are taxable at 7% or 15% unless purchased on the written order of a medical practitioner for use by a consumer named in the order or made to order for an individual.  The amendments apply to supplies for which all of the consideration becomes due or is paid without having become due on or after May 14, 1996.