How to Receive a Tax Rebate on a Mobility Scooter in Ontario, Canada
This post summarizes information available on the Government of Canada’s website to help you understand how to claim a tax rebate on a mobility scooter. At EZ Rides, we’re always committed to finding the best deals and support for our customers. Please note: this is for informational purposes only and does not constitute legal or financial advice.
Mobility scooters can significantly improve the quality of life for individuals with disabilities or mobility challenges. If you're considering purchasing one in Ontario, you may qualify for a tax rebate through the Canada Revenue Agency (CRA). Here's a step-by-step guide to claiming a rebate on your mobility scooter.
1. Determine Eligibility
The CRA allows tax deductions for specific medical expenses under lines 33099 and 33199. Mobility scooters are considered eligible medical devices if they meet certain conditions:
- The device must be prescribed by a qualified medical practitioner.
- It must be necessary to alleviate the mobility challenges associated with a diagnosed medical condition.
2. Keep Documentation
Proper documentation is critical when claiming medical expenses. Ensure you have:
- A prescription or recommendation from a qualified medical practitioner.
- Receipts or invoices that clearly show the purchase of the mobility scooter.
- Details about the seller and purchase date.
Additionally, retain a copy of the manufacturer’s specifications to verify the scooter is designed to aid individuals with mobility impairments.
3. Know the Eligible Expense Amounts
You can claim the full cost of the mobility scooter under the medical expense tax credit if:
- It was purchased for personal use to improve mobility.
- You or your dependent use it to address a severe mobility restriction.
The CRA allows you to combine eligible expenses for yourself, your spouse, or dependents. The total amount is subject to certain thresholds based on your income.
4. Claim the Expense on Your Tax Return
To claim the rebate:
- Report the eligible amount on line 33099 (if for yourself, spouse, or common-law partner) or line 33199 (if for other dependents).
- Ensure the expense meets the 12-month period ending in the tax year you’re filing for.
Use the CRA’s Eligible Medical Expenses Guide to verify eligibility.
5. Special Tax Relief for Motor Vehicles
If the mobility scooter is considered a specially equipped motor vehicle, additional tax relief might apply. According to CRA guidelines:
- Vehicles or devices must be significantly modified for the disabled user.
- Modifications must address specific medical needs (e.g., powered steering or braking systems).
Learn more in CRA’s publication on tax relief for specially equipped motor vehicles.
6. Seek Professional Advice
Navigating tax claims can be complex. Consult a tax professional or the CRA directly to ensure you maximize your rebate while meeting all legal requirements.
Final Thoughts
Owning a mobility scooter can transform everyday life, offering freedom and independence. With the proper documentation and understanding of tax benefits, you can offset some of the costs while enjoying the benefits of enhanced mobility.
If you’re considering a mobility scooter purchase, explore reputable vendors and always keep detailed records for tax purposes. At EZ Rides, we’re here to help you make informed decisions while finding the best value for your needs.
References:
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-199/tax-relief-specially-equipped-motor-vehicles.html
- https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html
