GST Rebate for Printed Books
Public service bodies (PSBs) can claim a 100% rebate of the GST paid on:
- printed books (and their updates)
- audio recordings of printed books
- printed versions of religious scriptures
However, the works must not be intended for resale.
To receive the rebate, the PSB must be one of the following:
- a municipality
- a school authority
- a university or public college
- a charity, public institution or qualifying non-profit organization (NPO) that runs a public lending library
Charities and NPOs whose primary purpose (more than 50%) is to promote literacy also qualify for the rebate, provided they apply to the Canada Revenue Agency to be prescribed under regulation. They also qualify if they purchase the above works for the purpose of donating them.
To claim the rebate, enter the GST paid on line 307 of form FP-2066-V, GST/HST and QST Public Service Bodies' Rebate Application. The rebate application must be filed within four years following the end of the reporting period during which the GST became payable. To learn more about filing an application, click Rebate Applications.
There is no such rebate under the QST system because printed books are zero-rated for QST purposes.