Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures

• Form GST 66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
• Supporting documentary evidence to substantiate the claim
• Organization governing documents, for prescribed literacy organizations
• Statement of activities, for prescribed literacy organizations
• Financial statements or Form GST523, for prescribed literacy organizations

Who is eligible?

• Municipalities
• School authorities
• Universities
• Public lending libraries
• Charities and qualifying non-profit organizations with a literacy-promotion purpose

Who is not eligible

• Businesses buying eligible goods for resale
• Applicants seeking a claim for items excluded from the definition of printed book
• Applicants seeking a federal rebate without qualifying status as a specified person

Eligible expenses

• GST or the federal component of HST paid on qualifying acquisitions or imports
• GST or the federal component of HST on related shipping and handling, when included in the supply

Ineligible Costs and Activities

• Purchases made for resale
• Shipping and handling, when supplied separately from the goods
• Items excluded from the definition of printed book, such as newspapers, brochures, catalogues, manuals, and directories
• CD-ROMs
• Manuscripts unpublished in book form

Eligible geographic areas

• Canada
• Nova Scotia
• New Brunswick
• Newfoundland and Labrador

• The CRA administers the federal rebate and the participating provinces' point-of-sale rebate.
• Claims must be retained with sufficient supporting records.
• Only one federal rebate application may be made per claim period.
• If the supplier does not credit the provincial rebate at sale, the purchaser must file Form GST189.

• Separate claims must be kept distinct from other rebate categories.
• Claimants must retain supporting records.
• Only one application is allowed per claim period.