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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 individuals in finding tax information related to persons with disabilities, including:

Home Owner Grant

Motor Fuel Tax Refund

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.

 Home Owner Grant

Home owners with a disability or home owners living with a relative or spouse with a disability are eligible for the additional home owner grant of up to $845.

For more information, please visit the Home Owner Grant section of our website.

 Motor Fuel Tax Refund

People with certain disabilities may apply for a refund of tax paid on fuel purchased for their motor vehicles. The refund is based on the amount of taxes paid, to a maximum of $500 annually.

To find out how to claim for the refund, please visit the Refunds pages of the Motor Fuel Tax section on our website.

 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 of our website.

 

 Personal Income Tax

The following may apply to you under the 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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