GST Refund on Printed Books

Certain public service bodies (This link will open a new window) are entitled to a full refund of the GST they pay on the purchase of printed books, audio recordings of printed books, and printed versions of the scriptures of any religion, provided these documents are not purchased for resale.

The refund must be claimed by indicating an amount separately on line 307 of form FPZ-66-V, GST/HST Rebate Application for Public Service Bodies. A refund application must be filed within four years following the end of the reporting period during which the GST became payable.

There is no such refund under the QST system because printed books are zero-rated for QST purposes.