Books bought in British Columbia are exempt from the province’s 7% PST, so the tax on books in BC is normally just the 5% federal GST. That applies to printed books and e-books alike. Audiobooks are the exception: they carry both taxes, for a combined 12%.
Which Books Are PST-Exempt
British Columbia exempts printed bound books from its 7% Provincial Sales Tax when they are published solely for educational, technical, cultural, or literary purposes.1Government of British Columbia. Provincial Sales Tax Bulletin PST 205 – Books, Magazines, Newspapers and Other Publications Novels, textbooks, dictionaries, children’s books, religious texts, and reference volumes all qualify. Retailers simply don’t add the 7% PST at checkout.
To qualify, a book must have a distinct cover and must not contain advertising. Incidental promotional content, such as a list of other titles from the same publisher or an order form at the back, won’t disqualify it.1Government of British Columbia. Provincial Sales Tax Bulletin PST 205 – Books, Magazines, Newspapers and Other Publications
Some printed items that look like books are specifically excluded and carry the full 7% PST:
- Directories and catalogues, including phone books, product catalogues, and buyer’s guides
- Price lists and rate books, such as tariff schedules
- Timetables like transit schedules
- Reports and albums, including annual reports and photo albums
The common thread is that these publications serve a commercial or organizational function rather than an educational, cultural, or literary one.1Government of British Columbia. Provincial Sales Tax Bulletin PST 205 – Books, Magazines, Newspapers and Other Publications
On the federal side, most books are subject to the standard 5% GST regardless of format. One narrow exception: certain religious texts like bibles, missals, prayer books, and hymn books are zero-rated under Schedule VI of the Excise Tax Act and carry 0% GST at the point of sale.2Justice Laws Website. Excise Tax Act Combined with the PST exemption, those titles come out tax-free.
Bundled Sales
When a retailer sells an exempt book packaged with a taxable item at a single price, BC’s bundled sales rules apply, and the seller follows Bulletin PST 316 to work out how much PST to charge on the combined package.1Government of British Columbia. Provincial Sales Tax Bulletin PST 205 – Books, Magazines, Newspapers and Other Publications A boxed set that pairs a book with a non-book item is not automatically tax-free.
E-Books and Audiobooks
E-books get the same PST exemption as printed books. A digital book bought for a Kindle, Kobo, or tablet carries no 7% BC PST.1Government of British Columbia. Provincial Sales Tax Bulletin PST 205 – Books, Magazines, Newspapers and Other Publications The 5% federal GST still applies, so total tax on an e-book matches a printed book at 5%.
Audiobooks are treated differently. BC charges the full 7% PST on audiobooks whether you buy them as a digital download, through a streaming service, or on a physical CD.1Government of British Columbia. Provincial Sales Tax Bulletin PST 205 – Books, Magazines, Newspapers and Other Publications With the 5% GST added, the total is 12%. The same title in e-book format would be taxed at only 5%, which catches many buyers off guard.
Subscription services that mix e-books and audiobooks are less clear-cut. A subscription that delivers only e-books should be PST-exempt, but once audiobook access is included, some or all of the fee can attract PST. The provincial bulletin doesn’t spell out detailed rules for mixed digital subscriptions, so check your invoice to see whether PST is being applied.
Books Shipped From Outside Canada
Books ordered from international sellers and shipped to a BC address generally attract the 5% GST at the border, the same as a domestic purchase. Canada does not charge customs duty on most printed books, but the GST applies to the declared value plus shipping.
For low-value parcels sent by mail, the Postal Imports Remission Order waives customs duties and taxes on goods valued at $20 CAD or less.3Justice Laws Website. Postal Imports Remission Order Above that threshold, expect GST and possibly a handling fee from the postal carrier. Shipments arriving by commercial courier rather than mail follow separate de minimis thresholds under CUSMA, with different duty and tax calculations depending on the shipment’s value and country of origin.
BC’s 7% PST exemption still applies to imported books that meet the provincial definition. If the book qualifies, only the federal GST should be collected at the border or by the platform facilitating the sale.
One boundary worth flagging: if you buy something taxable from a seller who doesn’t collect BC PST, you’re legally required to self-assess and pay the tax yourself.4Province of British Columbia. Provincial Sales Tax Frequently Asked Questions For exempt books, there’s nothing to self-assess. For audiobooks or non-exempt publications bought from a seller who didn’t charge PST, you owe the 7% directly to the province.
Getting a Refund If PST Was Charged in Error
If a retailer charges 7% PST on a book that should have been exempt, there are two ways to recover the money, and the timing decides which one applies.
Going Back to the Retailer
Within 180 days of the date the PST was charged, ask the retailer to refund or credit the tax. The seller has the authority to process this directly without involving the province.5Government of British Columbia. PST 400 – PST Refunds Bring the receipt, explain that the book qualifies for the exemption, and the retailer can reverse the charge. This is the faster route when it’s still open.
Applying to the Ministry of Finance
After 180 days, the retailer can no longer process the refund on its own. Apply directly to the Ministry of Finance using Form FIN 355, the Application for Refund. The form asks for the transaction date, the seller’s name, a description of the item, how it was used, and the amount of PST paid.6Government of British Columbia. Application for Refund – General Attach your receipt showing the tax breakdown.
The claim must be filed within four years of the date you paid the PST.5Government of British Columbia. PST 400 – PST Refunds Submit by mail or courier to the Ministry’s address in Victoria. Processing currently takes up to six months due to application volumes.7Province of British Columbia. Refunds for PST Approved refunds are issued by cheque or direct deposit.