Deduction for Provincial Rebate (GST/HST) Regulations

Where there is a recording of a spoken reading of a book that was published electronically, such as a book published only on Kindle, with no printed version, will there be considered to be an audio recording of a “printed book? What if the publisher keeps one copy of the book so that a “printed book” does exist, although it is not sold to the public?

After also referencing the more limited federal rebate, and noting that “the provincial rebates are provided without restriction,” CRA stated:

Electronically published written works are not printed books and thus, when an audio recording is made that is a spoken reading of an electronically published written work, neither of the aforementioned rebates would be allowed. However, if it is established based on the facts, that a printed book pre-exists … it would appear that the audio recording would qualify for both rebates (subject to the noted restrictions). The determination as to whether a printed book exists in a particular situation is a question of fact requiring consideration of all relevant facts.