CRA indicates that the HST rebate for books is unavailable for audio books where a printed version does not exist

The participating provinces provide point-of-sale rebates for “printed books.” CRA considers that this rebate is available for audio books provided that there is already a pre-existing printed version of the book.

Neal Armstrong. Summary of 8 March 2018 CBA Roundtable, Q.23 under Deduction for Provincial Rebate (GST/HST) Regulations – Sched.1 – s. 1.