HST Information

From the Canada Revenue Agency website

 

click here for the PDF VERSION

 Reason code 16 - Point-of-sale rebate http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/gnrl/cd16/menu-eng.html

Designated items for the point-of-sale rebate http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/gnrl/cd16/psr/menu-eng.html

Books

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/gnrl/cd16/psr/bks-eng.html

The following will qualify as books for all the participating provinces:

  • printed book or an update of a printed book;
  • an audio book (all or substantially all of which is a spoken reading of a printed book);
  • a bound or unbound printed version of a scripture of any religion;
  • a printed book and a read-only medium (such as, CD-ROM) whose content is related and integrated with the book's content and when sold together as a single package; and
  • a printed book and a read-only medium and/or a right to access a Web site when sold together as a single package and if specifically designed for students enrolled in a qualifying course, such as educational courses of elementary or secondary schools.

A qualifying course means a course where the supply of the service of instructing in the course is an exempt supply included in Part III of Schedule V to the federal Excise Tax Act, or would be an exempt supply included in that Part but for the fact that the supplier made an election under that Part.

The following items, including anything that has the following items as its main part, will not qualify as a printed book:

  • a newspaper;
  • a magazine or periodical, unless it is purchased by subscription and the printed space of the magazine or periodical devoted to advertising is not more than 5% of the total printed space;
  • a brochure or pamphlet;
  • a sales catalogue, a price list, or advertising material;
  • a warranty booklet or an owner’s manual;
  • a book designed primarily for writing on;
  • a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps, or stickers;
  • a cut-out book or a press-out book;
  • a program relating to an event or performance;
  • an agenda, calendar, syllabus, or timetable;
  • a directory, an assemblage of charts, or an assemblage of street or road maps, but not including a guidebook or an atlas that consists in whole or in part of maps other than street or road maps;
  • a rate book;
  • an assemblage of blueprints, patterns, or stencils;
  • an assemblage or a collection of, or any item similar to, the above items; or
  • electronic and digital publications.

 

Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures

http://www.cra-arc.gc.ca/E/pub/gm/13-4/README.html

13.4 Rebates for Printed Books, Audio Recordings of Printed Books, and Religious Scriptures GST/HST Memoranda Series Memorandum 13.4

Chapter13, Rebates (July 2002) page 11

ME - 13-04-0201-E

Goods eligible for rebate: Printed books

37. If an item falls within the definition of printed book, it is eligible for the federal book rebate if a specified person purchases it for purposes other than resale. It is also eligible for the point-of-sale rebate in the participating provinces. If an item is excluded from the definition of printed book and if is not considered to be a printed version of a religious scripture or an audio recording of a printed book, it is not eligible for either rebate. For purposes of the federal book rebate and for the point-of-sale rebate, the expression “printed book” has its ordinary meaning subject to specific exclusions.

Exclusions

s 259.1 38.

A printed book does not include anything that is, or the main component of which is,

  • (a) a newspaper;
  • (b) a magazine or periodical acquired otherwise than by way of subscription;
  • (c) a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space;
  • (d) a brochure or pamphlet;
  • (e) a sales catalogue, a price list or advertising material;
  • (f) a warranty booklet or an owner's manual;
  • (g) a book designed primarily for writing on;
  • (h) a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps or stickers;
  • (i) a cut-out book or a press-out book;
  • (j) a program relating to an event or performance;
  • (k) an agenda, calendar, syllabus or timetable;
  • (l) a directory, an assemblage of charts or an assemblage of street or road maps, but not including
  • (i) a guidebook, or
  • (ii) an atlas that consists in whole or in part of maps other than street or road maps;
  • (m) a rate book;
  • (n) an assemblage of blueprints, patterns or stencils;
  • (o) prescribed property; or
  • (p) an assemblage or collection of, or any item similar to, items included in any of paragraphs (a) to (o).

These exclusions are discussed in greater detail at http://www.cra-arc.gc.ca/E/pub/gm/13-4/13-4-e.pdf.

The following table sets out the various items that will, and will not, be printed books/qualifying books for purposes of the rebate.

 
 
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