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I agree that UK legislation or tax treatment is unlikely to be a decisive factor here. The Canadian tax system bears absolutely no resemblance to the UK system. The materials distributed with the HST changes clearly state that "books" will be exempt and does not specify format. This is distinguishable from the other parts of the materials that state that "print newspapers" will be exempt or that "over the counter shrink-wrapped software" will not be exempt. You can't create distinctions as to format in other categories without that drawing an adverse (or from our perspective, positive) interpretation result elsewhere. Further audiobooks are also electronic text format books, are sold by identical means and should be subject to similar treatment. Of course it is all dependent on what the legislation actually says as opposed to their vague marketing pamphlets designed to keep us from rattling at the gates. I'm far too lazy to wade through the tax legislation (probably buried in a regulation somewhere) to find it personally without trying to make someone (aka Ontario Government), do it for me.
Mel
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