For all who are interested, here is the relevant excerpt from the interpretation bulletin I was given from CRA (Canada Revenue Agency). I haven't checked the act specifically but they do address ebooks pretty clearly in the interpretation as being non-exempt:
Quote:
Goods qualifying for the rebate
The following goods will be qualifying books for purposes of the rebate:
a printed book or an update of a printed book;
an audio recording 90% or more of which is a spoken reading of a printed book (e.g., an “audio book”);
a bound or unbound printed version of scripture of any religion;
a printed book with a read-only medium that is wrapped, packaged or prepared for sale as a single product where the read-only medium contains material 90% or more of the value of which is reasonably attributable to a reproduction of the printed book and/or material that makes specific reference to the printed book and its content, and that supplements and is integrated with that content; and
a printed book with a read-only medium or a right to access a website (or both) that is wrapped, packaged or prepared for sale as a single product specially designed for use by students enrolled in a qualifying course where the read-only medium or website contains material related to the subject matter of the printed book.
The following goods, including anything having the following goods as its main part, will not be printed books for purposes of the rebate, and therefore, would not be qualifying books. As a result, no rebate will be available in respect of the provincial part of the HST payable on these goods:
a newspaper (A rebate is available on qualifying newspapers in Ontario. For more information, see GST/HST Info Sheet GI-060, Harmonized Sales Tax for Ontario - Point-of-Sale Rebate on Newspapers);
a magazine or periodical acquired otherwise than by way of subscription;
a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space;
a brochure or pamphlet;
a sales catalogue, a price list or advertising material;
a warranty booklet or an owner's manual;
a book designed primarily for writing on;
a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps, or stickers;
a cut-out book or a press-out book;
a program relating to an event or performance;
an agenda, calendar, syllabus, or timetable;
a directory, an assemblage of charts or an assemblage of street or road maps, but not including a guidebook or an atlas that consists in whole or in part of maps other than street or road maps;
a rate book;
an assemblage of blueprints, patterns or stencils; or
an assemblage or a collection of, or any item similar to, the above items.
For purposes of the rebate, the term “printed book” has its ordinary meaning. Therefore, electronic and digital books will not qualify as printed books for purposes of the rebate.
Appendixes A to D to this info sheet contain examples of items that are, and are not, qualifying books for purposes of the rebate.
See GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures, for descriptions of the above items excluded from printed books for purposes of the rebate.
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Next step a letter to my provincial and federal MPs. Mobileread petition? What else can we come up with because this seems to be a ridiculous distinction to me.
Mel