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 noting that under ETA s. 259.1(2) “a rebate is generally not available where an audio recording all or substantially all of which is a spoken reading of a printed book, is acquired for the purpose of sale or is to be given away” but that “specified persons that are prescribed charities or prescribed qualifying non-profit organizations, whose primary purpose is the promotion of literacy, are not subject to this restriction” and 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.
