Recently, it came to the attention of the Provincial Office that the Government of Ontario, through its Retail Sales Tax Branch, offers a refund of the retail sales tax paid on new or used motor vehicles purchased or leased on a long-term basis (12 months or longer) for the purpose of transporting a person with a permanent physical disability.

To qualify, the purchaser must be one of the following:
     - the person with a permanent physical disability who bought the
        vehicle for his/her own transportation
     - a member of the family or same-sex partner of the person with a
       permanent physical disability, and the motor vehicle must be
       purchased for the purpose of providing transportation for the person
       with the disability; the person with the disability must not own or lease 
       a motor vehicle
     - principal caregivers, if the person with the personal physical disability
       does not have a member of the family who is willing to provide
       transportation for that person

A person with a permanent physical disability is a resident of Ontario and defined as someone who is permanently deprived of the use of an arm or leg; whose mobility is permanently restricted to the use of a wheelchair, crutches, braces or other devices designed to assist mobility, for example, a walker; or whose permanent visual acuity in both eyes is permanently less than 20 degrees.

Refunds are limited to the actual amount of the sales tax paid up to a maximum of $2400 for vans or a maximum of $1600 for all other motor vehicles. An application for reimbursement must be received within four years of the date the sales tax was paid. 

For further information, including an application for refund, contact the Ontario Ministry of Finance at 1-877-482-9329 or visit www.trd.fin.gov.on.ca