From the Canada Revenue Agency Website
Point-of-sale rebate https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-065/point-sale-rebate-on-books.html
Qualifying books
The following will qualify as books for all the participating provinces:
- a printed book or an update of a printed book;
- an audio recording where 90% or more is a spoken reading of a printed book (an “audio book”);
- a bound or unbound printed version of scripture of any religion;
- a printed book and a read-only medium (such as a CD-ROM) sold together as a single package, where 90% or more of the read-only medium is reasonably attributable to a reproduction of the printed book and/or makes specific reference to the printed book and its content, and that supplements and is integrated with that content;
- a printed book with a read-only medium and/or a right to access a website sold together as a single package, which is specially designed for students enrolled in a qualifying course, where the read only medium or website contains material related to the subject matter of the printed book; and
- a printed book and another item (such as a toy) in a package sold together for a single consideration where 90% or more of the value of the items in the package is attributable to the printed book
Read-only medium means a tangible medium designed for the read-only storage of information and other material in digital format such as a CD-ROM. A medium designed to allow removal or replacement of the information stored on it such as an MP3 player, would not be a read-only medium.
A qualifying course means a course where the service of instructing in the course is an exempt educational service for GST/HST purposes or would be an exempt educational service if the supplier had not made an election to make it taxable. Most elementary, secondary and university level courses as well as certain professional accreditation and vocational courses are qualifying courses.
Non-qualifying goods
The following goods do not qualify for the rebate:
- a newspaper (a rebate is available on qualifying newspapers in Ontario. For more information, see GST/HST Info Sheet GI-060, Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers );
- a magazine or periodical, unless it is purchased by subscription;
- a magazine or periodical where the printed space devoted to advertising is 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 to, or inserting in, 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 street or road maps, but not including a guidebook or an atlas that is in whole or in part made up of maps other than street or road maps;
- a rate book;
- an assemblage of blueprints, patterns or stencils;
- electronic and digital books; or
- an assemblage or a collection of, or any item similar to, the above items.