Printed Books

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

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)

However, the following items are not printed books:

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

The sale of an item that is not a book but that has an ISBN number, such as software or an electronic document on CD-ROM, is a taxable sale.

Note
These rules take effect November 1, 2011.

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