News and Insights

Newfoundland and Labrador HST Book Rebate Changes

Tax Development Dec 15, 2016

The Government of Newfoundland and Labrador has released information regarding changes to the general provincial point of sale rebate of the provincial component of the Harmonized Sales Tax (HST) on printed books.

In its 2016 Budget, the province announced that, effective January 1, 2017, the point of sale rebate of the provincial component of the HST on printed books would be discontinued.  In its place a new federally administered printed book rebate will become available to specified persons only.  The new rebate includes most printed books, bound and unbound versions of scripture and audio recordings of spoken readings of printed books.

Specified persons eligible to claim the new printed book rebate include:

  • public libraries;
  • municipalities;
  • school authorities;
  • public colleges;
  • universities; and
  • qualifying charities and non-profit organizations.

Further information on the changes to the printed book rebate are available on the Newfoundland and Labrador Department of Finance webpage “Changes to the HST Book Rebate in Newfoundland and Labrador”, including the transitional rules and information regarding claiming the rebate.