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Version of document from 2007-05-31 to 2010-06-30:

Deduction for Provincial Rebate (GST/HST) Regulations



Registration 2001-01-30

Deduction for Provincial Rebate (GST/HST) Regulations

P.C. 2001-151 2001-01-30

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 234(3)Footnote a and section 277Footnote b of the Excise Tax Act, hereby makes the annexed Deduction for Provincial Rebate (GST/HST) Regulations.


 The definitions in this section apply in these Regulations.


Act means the Excise Tax Act. (Loi)

composite property

composite property means property that is wrapped, packaged or otherwise prepared for sale as a single product the only components of which are a printed book and

  • (a) a read-only medium that contains material all or substantially all of the value of which is reasonably attributable to one or more of the following:

    • (i) a reproduction of the printed book, and

    • (ii) material that makes specific reference to the printed book and its content and that supplements, and is integrated with, that content; or

  • (b) if the product is specially designed for use by students enrolled in a qualifying course, a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book. (bien mixte)

printed book

printed book has the meaning assigned by subsection 259.1(1) of the Act. (livre imprimé)

qualifying course

qualifying course means a course the supply of the service of instructing in which,

  • (a) is an exempt supply included in Part III of Schedule V to the Act; or

  • (b) would be an exempt supply included in Part III of Schedule V to the Act but for the fact that the supplier of the service has made an election under that Part. (cours admissible)

read-only medium

read-only medium means a tangible medium that is designed for the read-only storage of information and other material in digital format. (support non inscriptible)

  • SOR/2007-112, s. 1

Prescribed Amount

 For the purposes of subsection 234(3) of the Act, the prescribed amount in respect of an item included in the schedule is the amount that may be paid or credited under an Act of the legislature of a province and that is equal to an amount of tax payable under Part IX of the Act in respect of that item.

Coming into Force

 These Regulations are deemed to have come into force on April 1, 1997.

SCHEDULE(Section 2)

  • 1 
    A printed book or an update of a printed book
  • 2 
    An audio recording all or substantially all of which is a spoken reading of a printed book
  • 3 
    A bound or unbound printed version of scripture of any religion
  • 4 
    A composite property
  • SOR/2007-112, s. 2

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