Specified persons can claim a rebate for the GST or the federal part of the HST paid or payable on printed books, audio recordings of printed books, and printed versions of religious scriptures purchased other than for resale. For this rebate, printed books does not include certain items such as the following:
- magazines and periodicals that are not purchased by subscription or that have more than 5% of their printed space devoted to advertising;
- books designed primarily for writing or drawing on;
- brochures or pamphlets;
- agendas and calendars;
- directories; and
- rate books (for example, insurance rate books).
Specified persons are municipalities, universities, public colleges, and school authorities, as well as charities, public institutions, and qualifying non-profit organizations (NPOs) that operate a public lending library. Public colleges, school authorities, and universities do not have to be established and operated on a non-profit basis to be eligible to claim the rebate for printed books.
In addition, charities and qualifying NPOs whose primary purpose is to promote literacy will qualify as specified persons if they are prescribed by the Minister of Finance. To become prescribed, send your request, including the name of the organization, its governing documents, and a statement of its purposes and activities, to the following address:
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate
320 Queen Street, Tower A, 15th floor
Ottawa ON K1A 0L5
We will pass our recommendation on to the Department of Finance Canada, which will make the final determination. For more information, see GST/HST Memoranda 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.
The rebate factor for a specified person is 100% of the GST or the federal part of the HST paid or payable on printed books, audio recordings of printed books, and printed versions of religious scriptures that you bought or imported, other than those you intend to resell.
If you are eligible to claim a rebate for books, claim the amount on line 307 of Part E of Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund. Do not include this amount on any other line of Part E.
A point-of-sale rebate is already available in the participating provinces for the provincial part of the HST on printed books. For more information, see Reason code 16. Therefore, you can only apply for a rebate of the federal part of the HST on this application.
Forms and publications
- Guide RC4034, GST/HST Public Service Bodies Rebate
- Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund
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