News and Insights

CRA Issues GST/HST Notice 309 Amendments to Printed Book Rebate

Tax Development Jan 16, 2019

The Canada Revenue Agency has issued GST/HST Notice 309, “Amendments to the Printed Book Rebate – Questions and Answers.”  The publication outlines the changes to the eligibility of specified persons to claim a rebate for printed books.

Effective July 28, 2018, a specified person (e.g., a university, public college, or charity) will generally not qualify for the printed book rebate where the printed book was acquired in order to be resupplied by way of sale or if supplied as part of a single supply of another property or service (e.g., textbook provided by a university as part of a degree course).  The publication includes examples to illustrate the effect of the amendments for specified persons.