Are Lift Chairs Tax Deductible in Canada?

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For individuals with mobility challenges, a lift chair can be a life-changing investment. These chairs provide a safe and effortless way to transition from sitting to standing, helping reduce strain on the knees, hips and back while increasing independence at home.

With prices typically ranging from $800 to over $3,000, many Canadians understandably ask:

Are lift chairs tax-deductible in Canada?

The short answer is yes, under specific conditions. According to Canada Revenue Agency (CRA) guidelines, lift chairs may qualify for GST/HST exemption and may also be eligible for the Medical Expense Tax Credit (METC) when prescribed by a qualified medical professional.

Understanding those conditions before you purchase can potentially save you hundreds of dollars.

Key Takeaways:

• Lift chairs can qualify for GST/HST exemption when prescribed by a medical professional and designed specifically for mobility assistance.
• A valid written order or prescription is required for tax eligibility.
• Buyers may avoid sales tax at the time of purchase or apply for a refund if tax was paid in error.
• The cost may also be claimed under the Medical Expense Tax Credit (METC).
• Lift recliners in Canada range from $800 to $3,000+, with La-Z-Boy models typically priced between $1,800 and $3,000.
• Financing options are available at La-Z-Boy Ottawa, Gatineau and Kingston through Flexiti.

In This Article…

• Are Lift Chairs Tax Deductible in Canada?
• Eligibility Criteria for Tax Deduction
• How to Claim a Tax Break on a Lift Chair
• Cost of Lift Recliner Chairs in Canada

Are Lift Chairs Tax Deductible in Canada?

Yes, lift chairs can be tax-deductible in Canada, but they must meet specific eligibility criteria outlined by the Canada Revenue Agency (CRA).

Under CRA guidelines, lift chairs may qualify as a zero-rated medical device, meaning GST/HST does not apply at the point of sale when the proper documentation is provided. Additionally, the cost of the chair may qualify under the Medical Expense Tax Credit, depending on your circumstances.

However, not every lift chair automatically qualifies. The chair must meet certain structural and medical-use requirements.

Marianne Kola, Sales Consultant at La-Z-Boy Hunt Club, explains, "We always recommend customers speak with their healthcare provider before purchasing. Having the proper prescription in place ensures you do not miss out on potential tax savings."

Eligibility Criteria for Tax Deduction

For a lift chair to qualify for GST/HST exemption or medical expense eligibility, it must meet specific CRA conditions.

 1. The Lift Chair Must Function as a Chair

The CRA defines a qualifying chair as a complete seating unit that includes a base, a seat, and a backrest. In other words, it must function as a full chair on its own. Lift chairs meet this definition when they are sold as complete units designed for individual use.

Devices that simply attach to existing furniture or partial lift mechanisms do not typically qualify under the same criteria.

2. The Chair Must Be Specially Designed for Individuals with a Disability

To be considered a medical device for tax purposes, the chair must be specially designed to assist with mobility limitations. This means it must include an electric lifting and tilting mechanism that helps the user safely transition from sitting to standing.

The chair must also have a stable base and controls that allow safe, independent operation. Most importantly, it must be intended primarily to assist someone with a diagnosed medical condition, not simply to provide additional comfort.

3. A Written Prescription Is Required

A lift chair must be supplied on the written order of a recognized medical professional, such as a medical doctor, occupational therapist, or physiotherapist. The prescription should clearly indicate that the lift chair is medically necessary due to mobility limitations.

It must include the patient’s name and the professional’s signature to be considered valid documentation. Without this written order, the lift chair generally will not qualify for GST/HST exemption at the time of purchase.

How to Claim a Tax Break on a Lift Chair

If your lift chair meets CRA requirements, there are two main ways you may benefit financially.

1. GST/HST Exemption at Time of Purchase

When you provide a valid prescription at the time of purchase, the lift chair may be zero-rated, meaning you do not pay GST/HST on the transaction.

If you purchase the chair before obtaining documentation, you may still be able to apply for a refund of tax paid in error by submitting the appropriate CRA rebate form.

Marianne notes, "If customers are unsure about documentation, we encourage them to ask questions before finalizing the purchase. It is much easier to handle tax exemption upfront than to apply afterward."

2. Medical Expense Tax Credit (METC)

In addition to sales tax relief, the cost of a lift chair may be claimed as a medical expense when filing your income tax return.

The Medical Expense Tax Credit reduces the amount of income tax you owe. The exact benefit depends on:

• Your total income
• Your province of residence
• The total amount of eligible medical expenses claimed

To ensure your claim is processed correctly, keep:

• The original prescription
• Detailed receipts
• Proof of payment

Consulting a tax professional can help clarify how much of the purchase you may recover.

Cost of Lift Recliner Chairs in Canada

The cost of lift recliner chairs in Canada varies based on brand, size, upholstery, and added features.

Most lift chairs range from $800 to over $3,000. At La-Z-Boy Ottawa, Gatineau, and Kingston, lift recliners typically range from $1,800 to $3,000 or more, depending on customization.

Factors that influence price include:

• Power headrest and lumbar support
• Heat and massage functions
• Premium performance fabrics or leather
• Size and weight capacity

While the upfront investment may seem significant, potential tax savings and improved quality of life can make the purchase more manageable. To learn more about the Cost of a Lift Recliner, take a look at this article.

For customers concerned about budget, La-Z-Boy Ottawa, Gatineau and Kingston offer Flexiti Financing, allowing qualified buyers to spread payments over time. In some cases, promotional interest-free plans may be available.

What’s Next?

If you or a loved one is considering purchasing a lift chair, understanding the tax benefits and financial options available can help make the decision easier. Since lift chairs are recognized as medical mobility devices, they may qualify for tax deductions or sales tax exemptions, potentially reducing the overall cost.

So what is holding you back from effortless comfort and relaxation? Start shopping for a lift recliner chair today.

When beginning the hunt for the perfect chair, it can be helpful to see what other La-Z-Boy clients have purchased and enjoyed. Check out the Top 5 Best Selling Lift Chairs at La-Z-Boy.

When you are ready, we welcome you to visit a local Ottawa, Gatineau or Kingston showroom to benefit from the expertise of our consultants and take the sit test.

If you’re interested in learning more about our lift chairs, take a look at our comprehensive Lift Chair Buyer’s Guide.

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