News and Insights

Newfoundland and Labrador Reinstates HST Point-of-Sale Book Rebate

Tax Development Dec 20, 2017

The Government of Newfoundland and Labrador has confirmed the province will be reinstating the HST point-of-sale rebate for the provincial component of HST on qualifying book purchases, effective January 1, 2018.  This rebate was discontinued on January 1, 2017, and a new rebate for the provincial component of HST on book purchases was only available to specified persons including public libraries, municipalities, school authorities, public colleges, universities and qualifying charities and non-profit organizations.  The rebate available to specified persons for the provincial component of HST on book purchases will no longer apply as of January 1, 2018 since the previous rebate is being reintroduced and is available to most recipients of qualifying books within the province, including specified persons.  These specified persons will still be eligible for the printed book rebate for the GST or federal component of the HST.  The reinstated rebate will follow the same eligibility conditions that were in place prior to January 1, 2017.

Further information on the reinstatement of the printed book rebate can be found on the Newfoundland and Labrador Department of Finance webpage, “Reinstatement of the General HST Point-of-Sale Book Rebate in Newfoundland and Labrador”, which includes the transitional rules and how to obtain the rebate.