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  1. Deduction for Provincial Rebate (GST/HST) Regulations - SOR/2001-65 (Section 1)

     The definitions in this section apply in these Regulations.

    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

    • [...]

    • (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)

    [...]



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