The province has issued this notice to explain the changes made to the definition of newspaper in Regulation 1013 under the Retail Sales Tax Act and its effect on the application of tax to newspapers. An exempt newspaper is defined as a printed publication which contains news, advertising and literary matter, is published on or after January 1, 2000 and accumulates at least five points as set out in the table contained in this Notice.
Ontario Ministry of Revenue Notice, “Exemption for Newspapers”
Tax Development Dec 22, 2008