Yes. In British Columbia a lift chair is exempt from the 7% PST, and the bulletin puts no condition on who buys it. The province asks for no prescription or paperwork. The 5% GST is a separate federal tax with a stricter rule. It comes off only with a written order from a doctor, physiotherapist, occupational therapist or registered nurse, naming the person who will use the chair.
A lift chair is a recliner whose motor raises the seat and tips it forward to help a person stand, then lowers them to sit. At Merit Home Furniture on Vancouver Island, the two exemptions are worth $209.93 in PST and $149.95 in GST on the $2,999 UltraComfort Marbella Large, from Merit's lift chair lineup.
I've written this for the family member holding a physiotherapist's note and wondering whether it's enough. At Merit we sell furniture and aren't tax advisers. So every rule below comes from the Province of British Columbia or the Canada Revenue Agency (CRA), quoted where it matters, with the date we read it.
Are lift chairs PST exempt in BC?
Lift chairs are PST exempt in BC with no prescription or form. The province's Bulletin PST 207, Medical Supplies and Equipment, was revised in August 2024. Its page 13 names "lift chairs designed to help a person move" between standing and sitting, either way or both, among its exempt medical products. The province's tax interpretation manual adds that lift chairs "do not need to be purchased from a medical supply store to qualify". The same manual dates the exemption to February 18, 2015, when B.C. Reg. 125/2015 added lift chairs to the regulation.
You may read that the PST exemption needs a prescription. The province's page on exemptions and documentation says otherwise: lift chairs sit among the exempt items that require no documentation. The seller still has to keep its own records showing the chair qualified. Hospital-style beds are the contrast, since they're exempt only when sold on a prescription. By the same manual, an adjustable bed designed for anyone's comfort at home stays taxable even with a prescription. That's worth knowing if an adjustable bed base is on your list as well.
What the PST exemption on a lift chair leaves out
| Item | PST in BC |
|---|---|
| Power recliner with no lift | Taxable at 7%, like any chair in our recliner collection that has no lift. |
| Massage chair | Taxable. PST 207 lists massage units among taxable items, so a massage chair's price carries both taxes. |
| Lift chair with heat or massage built in, such as the Austin | The lift chair entry names no exception for these, and the bulletin doesn't discuss the mix. |
| Parts made for a lift chair, such as its lift motor | Exempt, even when the part comes from another company. |
| Generic repair parts, such as nuts, bolts and screws | Taxable, by the same bulletin. |
The first row matters when the choice is between a lift chair and one of the power recliners that only recline, including a recliner picked for lower-back support.
When is a lift chair zero-rated for GST?
A lift chair is zero-rated for GST, meaning taxed at 0%, when it meets three conditions, set out in the CRA's info sheet GI-133. The info sheet, on how the GST/HST applies to lift chairs, dates from January 2013. The law behind it is section 14.1 of Part II of Schedule VI to the Excise Tax Act. GI-133 sets the conditions out like this:
- the lift chair "has all the features of a chair";
- it's "specially designed for use by an individual with a disability"; and
- it's "supplied on the written order of a specified professional for use by a consumer named in the order".
A specified professional is anyone entitled under provincial law to practise medicine, physiotherapy or occupational therapy, or a registered nurse. Before March 29, 2012, only a physician's order counted.
The design condition looks at the chair's features. GI-133 gives two examples of design features. One is a lifting mechanism that raises the chair and tilts it slightly, taking a person from sitting to standing and back. The other is a base that stays stable and stationary. A chair with those features passes "even if it had a reclining feature, regardless of how the lift chair is advertised". So a "medical" lift chair and one from a furniture store such as Merit are judged the same way. GI-133 even names a general furniture store as a place a zero-rated chair can be sold. How the lift frame raises and tilts the seat has a guide of its own.
Two cases never qualify. A lifting cushion that sits on an existing chair, sofa or bench isn't a chair in the CRA's view. And a lift chair sold to a hospital, nursing home or long-term care facility for use in its activities isn't zero-rated.
Can a doctor prescribe a lift chair? What the written order needs
Yes, a doctor can write the order that zero-rates a lift chair, and so can a physiotherapist, an occupational therapist or a registered nurse. The CRA calls it a written order, meaning an instruction that governs the plan of health care for one patient or client. GI-133 says it should be separate from any order form or invoice for the chair. Here's what to check on the note, or to bring, taken from the info sheet and its sample order:
- The user's name. The order names the person who'll sit in the chair, and only that person's own use qualifies.
- The professional's name, profession and signature. The CRA's sample order has a line for each.
- A date. GI-133 lists it among the things the order should contain.
- A line confirming the disability. It says the person has a disability that the chair's features can address. The sample also describes the need and the device.
- A copy for the store. GI-133 requires the seller to keep enough documentation for the CRA to check the order.
The CRA's definition of disability is the bar the note has to clear. It means a long-term impairment lasting at least 12 months that restricts a person's daily living. It leaves out someone older or frail who is otherwise able-bodied, and anyone disabled only for a time. So a note written for a short recovery may not meet it. That judgment belongs to the professional who signs the order. If nobody has assessed the person yet, an occupational therapist is a sensible first call. HealthLink BC lists "assessment and training in the use of assistive devices" as part of occupational therapy.
A family member can pay for the chair. The CRA defines a consumer to include someone buying for another person's use at their own expense. The order still names the person who'll use it, and measuring a parent for a lift chair is worth doing before anyone orders.
Does a note written after the sale count?
Both the Act and GI-133 describe a chair "supplied on the written order". Neither says whether an order dated after the sale counts, so that's a question for the CRA before anyone relies on one. GI-133 does offer a way back for a chair that met every condition and was charged GST anyway. The seller can refund or credit the GST within two years, with a credit note. Or the buyer can apply to the CRA on Form GST189 within two years of paying.
If there's a physiotherapist's or doctor's order, I'd rather see it early, when we first talk about a chair. A missing signature or date is easier to chase while nothing has been decided.
Lift chair tax worked through on a $2,999 UltraComfort Marbella
The UltraComfort Marbella is one of 14 UltraComfort lift chairs Merit lists. The Large lists at $2,999 and the Medium at $2,849, read from our live listing on October 16, 2026. The taxes shrink with whatever price you settle on. The Marbella has no heat or massage, which keeps the example clean.
| Line | Marbella Large |
|---|---|
| Listed price | $2,999.00 |
| PST at 7%, if no exemption applied | $209.93 |
| GST at 5%, with no written order | $149.95 |
| Total if both taxes applied | $3,358.88 |
| Total with the PST exemption only | $3,148.95 |
| Total with the PST exemption and a written order | $2,999.00 |
On the $2,149 Destin Medium/Small, the PST and GST come to $150.43 and $107.45. On the Vega Medium Wide at $4,199, they come to $293.93 and $209.95. These UltraComfort chairs reach us through Harmony, their Canadian distributor, and sit together in our Harmony collection.
The table leaves delivery out. Merit's Duncan store charges $150 across the Island, assembly included. For some Gulf Islands a delivery is possible too, and a call to the store gets the details. Bulletin PST 302, Delivery Charges (revised April 2026), says no PST is charged on delivery charges for goods that are PST exempt.
Tax on repairs, parts and add-ons after the sale
The GST relief follows a zero-rated chair. GI-133 zero-rates parts, accessories and attachments specially designed for it, and any service to install, maintain, repair or modify it. Its own example is a chair bought on a registered nurse's order that later needed new connector cables, lift motors and connector pins. That repair, parts and labour, was zero-rated. Upgrades chosen when the chair is bought count as part of it, such as leather in place of fabric, or heat and massage. Bought separately later, head pillows, arm or head rests and heat or massage features aren't zero-rated. It's worth keeping a copy of the order with the invoice for later repairs. Who does the repair is a separate matter, and the warranty terms UltraComfort sets for its lift chairs are laid out with the other makers'.
Are lift chairs tax deductible in Canada?
A lift chair isn't named on the CRA's list of eligible medical expenses, the list behind the medical expense tax credit. The list does include a "power-operated guided chair to be used in a stairway", in other words a stair lift, with a prescription. It also includes power-operated lift equipment designed only for a person with a disability to reach parts of a building or get in and out of a vehicle. Neither describes a lift recliner. Before claiming one on a return, ask the CRA or whoever prepares it, since Merit can't advise on a tax return. The PST exemption and the zero-rated GST work differently, since they apply at the sale with no claim to file.
Does any program cover a lift chair in BC?
In BC, the one public program we found that pays toward a lift chair is Veterans Affairs Canada (VAC), for veterans who qualify. Its treatment benefits grid for British Columbia has one code for buying a power lift chair and another, 301021, for renting one. The purchase line, as VAC last updated it on March 19, 2026, reads like this.
| Grid entry | What VAC's grid says |
|---|---|
| Benefit code | 301011, power lift chair, purchase |
| Who can prescribe | A medical doctor, physiotherapist, registered nurse or nurse practitioner |
| Recommender | Required |
| Preauthorization | Required |
| Limit | $1,800, once every 5 calendar years |
| Quotes | Two, when the cost is over $1,000 |
VAC's equipment policy, Program of Choice 13 (effective June 4, 2025), approves equipment for an assessed functional health need. It rules out equipment for comfort or convenience, and any cost above what the need calls for stays with the veteran. Every UltraComfort chair Merit lists is priced above that limit, and so are both Scandi lift chairs. The grid also names nurse practitioners. The GST rule names registered nurses and doesn't mention nurse practitioners, so an order from one is worth checking with the CRA.
What diagnosis will cover a lift chair for an elderly parent?
None of these rules names a diagnosis. The GST test asks a professional to confirm a long-term disability that the chair's features address. VAC asks for an assessed functional health need. The PST exemption asks nothing about the buyer at all.
Five other programs are worth ruling in or out, and none of their pages lists lift chairs as something they pay for. BC PharmaCare's page on devices and supplies covers prostheses, orthoses, insulin pumps, glucose monitors, ostomy supplies, offloading footwear and infant helmets. Island Health says equipment for home use is the person's own to buy, borrow or rent, unless they're in the BC Palliative Care Program. BC's Employment and Assistance policy on medical equipment lists "Lift chairs" among the items the ministry does not provide. WorkSafeBC covers supplies it considers reasonably necessary on an accepted claim, and its benefits page doesn't mention lift chairs. Ontario's Assistive Devices Program is for Ontario residents with an Ontario health card, and its not-covered list includes "chair lifts, or any lifting devices".
Island Health's funding page lists other places to ask without saying which of them covers lift chairs. They include the First Nations Health Authority's Health Benefits Program and Non-Insured Health Benefits for First Nations and Inuit. Charities are on it too, such as the BC Rehab Foundation, the Kinsmen Foundation of BC and the Royal Canadian Legion Poppy Fund. It also suggests checking any personal health insurance. Its questions for any funder are worth having in front of you on the call:
- whether a letter or prescription from a particular professional is needed;
- what paperwork it wants;
- how many quotes it needs;
- whether it requires a particular vendor;
- whether it pays the supplier or reimburses you.
What this lift chair tax guide can't settle for you
This guide can't tell you whether a particular person meets the CRA's definition of disability. A note written only to save the GST is the wrong reason to ask for one, and the saving is 5% of the price. The chair has to fit the person first, and no exemption fixes one that doesn't.
Some of the official wording is old. GI-133 dates from January 2013, and the CRA last changed its page on April 17, 2018. The Excise Tax Act section behind it was current to September 3, 2026 when we read it. Rules change, so check the date on anything you rely on, this guide included.
One question stays open here: how GST applies to our $150 delivery and assembly charge on a zero-rated chair. The CRA can answer it, and its lines are below.
Where these lift chair tax rules come from
- B.C. Ministry of Finance: Bulletin PST 207, Medical Supplies and Equipment, August 2024 revision (lift chairs on page 13, parts, the taxable list), read September 23, 2026.
- Province of B.C., PST exemptions and documentation requirements (latest revisions October 1, 2026), read October 16, 2026.
- B.C. Tax Interpretation Manual on the PST Exemption and Refund Regulation, Part 2 (section 8, lift chairs and adjustable beds), read September 23, 2026.
- B.C. Ministry of Finance: Bulletin PST 302, Delivery Charges, April 2026 revision, read September 23, 2026.
- Province of B.C., provincial sales tax overview (the 7% general rate, the PST line and its hours), read September 23, 2026.
- CRA Info Sheet GI-133, the CRA's January 2013 sheet on the GST/HST and lift chairs (page modified April 17, 2018), read September 23, 2026.
- Justice Laws, Excise Tax Act, Schedule VI, Part II (sections 1, 14.1, 32 and 34), current to September 3, 2026.
- CRA, GST/HST calculator and rates by province (BC at 5% GST and 7% PST), read September 23, 2026.
- CRA, Details of medical expenses, read September 23, 2026.
- CRA, Contact the Canada Revenue Agency (business and individual phone lines), read September 23, 2026.
- Veterans Affairs Canada, treatment benefit 301011, power lift chair purchase, British Columbia, read September 23, 2026.
- Veterans Affairs Canada, Program of Choice 13 equipment policy, read September 23, 2026.
- BC PharmaCare, Devices and supplies, read September 23, 2026.
- Island Health, Medical Equipment for Home Use and Funding Programs, read September 23, 2026.
- BC Employment and Assistance Policy and Procedure Manual, Medical Equipment and Devices (non-eligible items, effective February 5, 2019), read September 23, 2026.
- WorkSafeBC, Health care benefits, read September 23, 2026.
- Government of Ontario, Assistive Devices Program, read September 23, 2026.
- HealthLink BC, Occupational Therapy (current as of March 1, 2023), read September 23, 2026.
- Merit Home Furniture's live lift chair listings (Admin API) and delivery page, read September 23, 2026, and the owners' answers on lift chairs and delivery.
Bringing a lift chair's written order to Merit in Duncan
A question about your own tax position belongs with the people who write the rules, and both publish a phone line:
- BC PST: the Ministry of Finance's sales tax line, 1-877-388-4440 toll free, or CTBTaxQuestions@gov.bc.ca, Monday to Friday, 8:30 to 4:30.
- GST: the CRA's GST/HST line, 1-800-959-5525. For the medical expense question, its line for individuals, 1-800-959-8281.
For the chair itself, call our Duncan store on Ingram Street with the written order in front of you. The store is open Monday to Saturday from 9 until 5. If you're in Nanaimo, our Norwell Drive store is closer to home, so ask which showroom has the chair you want set up before you make the drive. Nobody will rush you.
Call the Duncan store, (250) 746-5527
Sizing and the lift itself are covered in our writing on lift chairs, and the lift chair collection has 37 listings. Three of those are La-Z-Boy recliners with a lift version to order.