Printed Books

The sale of a printed book that has an International Standard Book Number (ISBN) is a zero-rated sale under the QST system.

Under the GST system, however, the sale is taxable, and a tax rebate is possible under certain circumstances.

Generally speaking, the following items are printed books:

  • product catalogues
  • annual reports and financial statements
  • admissions guides of educational institutions
  • student yearbooks
  • brochures
  • books of sheet music
  • conference kits
  • activity books (such as colouring books and books of Sudoku puzzles, crossword puzzles, word searches, mazes or connect-the-dot puzzles)
  • agendas

However, the following items are not printed books:

  • ruled notebooks
  • accounting books
  • downloaded text of conferences
  • newspapers
  • periodicals

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