News and Insights

CRA Updates Rebate Guide for Newfoundland and Labrador HST Point-of-Sale Book Rebate

Tax Development Apr 13, 2018

The Canada Revenue Agency has updated RC4033, “General Application for GST/HST Rebates”, to include the Newfoundland and Labrador point-of-sale rebate on books.  Effective January 1, 2018, the Government of Newfoundland and Labrador reinstated the HST point-of-sale rebate for the provincial component of HST on qualifying book purchases. 

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, which included certain public service bodies.  The rebate is now available to most recipients of qualifying books within the province, including specified persons.  Specified persons will also be eligible for the printed book rebate for the GST or federal component of the HST.  The eligibility criteria for the reinstated rebate will be the same as those that were in place prior to its elimination on January 1, 2017.

In addition, the updated guide provides information for businesses and their representatives on how to sign up for online mail, using the My Business Account services on the CRA’s website.