Deduction for Provincial Rebate (GST/HST) Regulations

1 The definitions in this section apply in these Regulations.

Act

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)