Books

The following will qualify as books for all the partcipating 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.

For more information, see GST/HST Memoranda Series Chapter 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.

Forms and publications

• GST/HST Info Sheets GI-065, Harmonized Sales Tax for Ontario and British Columbia - Point-of-Sale Rebate on Books
• GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books
• GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures