News and Insights

Revenue Quebec Revises Bulletin on Printed Books

Tax Development Aug 15, 2014

Revenue Quebec recently updated Interpretation Bulletin TVQ. 198.1-1/R3, “Printed Books” to reflect amendments made to the Act respecting the Québec sales tax.  Printed books are generally zero-rated if they meet certain criteria, as outlined in the bulletin.

The document clarifies that the zero-rating provision for a printed book applies not only to a “traditional” printed book, but also to a read-only medium or a righto access a website if it meets specific criteria and is included with the supply of material that meets the conditions of a printed book.

Printed books bundled for sale with other property may become taxable.  For example, a psychology book with a right to access a website containing additional material would be zero-rated;  however a printed book that is packaged, for example, with paints and brushes would be considered a taxable supply.