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Persons With Disabilities

HST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.

This section is designed to assist businesses in finding tax information related to persons with disabilities, including:

 Property Tax Deferment Program
Personal Income Tax
Provincial Sales Tax

For more information please also see our brochure, Tax Benefit Programs for Persons with a Disability.

 Property Tax Deferment Program

Property Tax Deferment is one of three property tax assistance programs offered by the province. Property Tax Deferment is a low-interest loan program that assists qualifying homeowners in British Columbia in paying the annual property taxes on their homes.

For more information please visit the Property Tax Deferment Program section on our website.

 Personal Income Tax

The following may apply to you under the Personal Income Tax Act:

Non-Refundable Tax Credits
Source Deductions

Training Tax Credit
For more information please see the Personal Income Tax section of our website.

 Provincial Sales Tax

Generally, PST is not charged on items specifically designed for persons with a permanent disability, medications or health-related items. However, PST is charged on items that are designed for general use.

For more information on PST exemptions, please see the following bulletins:

Equipment and Devices Used by Persons with a Permanent Disability (SST 003)

Medical Supplies and Equipment (SST 006)

Motor Vehicles Modified to Accommodate Persons with a Disability (SST 070)
For more information please see the Provincial Sales Tax section of our website.

 

 
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