Guides
GST HST on Printed Materials: Zero-Rated vs Taxable in Canada
GST HST on printed materials varies by supply type. Canadian print shops must know which goods are zero-rated, which are taxable, and invoice rules.
What to take away
- Printed books, newspapers, and qualifying zero-rated materials are charged GST/HST at 0%, but the print shop can still claim input tax credits.
- Most commercial printing services, including flyers, business cards, and custom stationery, are taxable at 5% GST or 13% to 15% HST.
- A compliant GST/HST invoice carries the supplier's GST/HST registration number, the date, a description of the printed goods, the amount charged, and the tax rate or zero-rated status.
- If a print shop collects GST/HST on a taxable sale and does not remit it, CRA can assess the unremitted tax plus penalty and interest, and directors can be personally liable.
The Canada Revenue Agency (CRA) administers GST/HST under Part IX of the Excise Tax Act. It treats printed materials as either zero-rated, taxable, or exempt, and print shops must classify each supply correctly.
What the CRA treats as zero-rated printed materials
Zero-rated means a print shop charges GST/HST at 0% but can still claim input tax credits on related purchases. Printed books, newspapers, and certain periodicals are zero-rated under Schedule VI of the Excise Tax Act. Printed materials that are zero-rated do not include advertising flyers, business cards, or promotional brochures, even when they contain editorial content.
The zero-rating depends on the nature of the printed item, not the paper stock. A customer who asks about paper weight or GSM does not change the tax status. See Paper Weight lb to GSM for physical specifications, but tax classification stays with the content and use.
Some printed materials used in schools or by public libraries can be zero-rated if they are prescribed publications. Bindery and finishing services supplied with zero-rated printed matter can also be zero-rated when they are part of a single supply of the zero-rated printed material.
Taxable printing services and HST rates
Most printing services are taxable. When a shop prints flyers, labels, packaging, business cards, or posters, the supply is taxable at the applicable rate. Digital printing, offset printing, and letterpress work all follow the same rule: the method does not change the tax status. Foil stamping and die cutting are treated the same way as other finishing services when supplied separately. The equipment cost is separate from the tax treatment, as explained in Foil Stamping Machine Cost.
GST/HST Rate by Province
5% GST
- Alberta
- 5% GST
- British Columbia
- 5% GST
- Manitoba
- 5% GST
- Ontario
- 13% HST
- New Brunswick
- 15% HST
- Nova Scotia
- 15% HST
13% HST
- Alberta
- British Columbia
- Manitoba
- Ontario
- New Brunswick
- Nova Scotia
15% HST
- Alberta
- British Columbia
- Manitoba
- Ontario
- New Brunswick
- Nova Scotia
The rate depends on the province of supply. The CRA publishes the current GST/HST rates by province. CRA's charge and collect page shows which rate applies to each province.
| Province or territory | GST/HST rate |
|---|---|
| Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, Yukon | 5% GST |
| Ontario | 13% HST |
| New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island | 15% HST |
Quebec also applies QST. British Columbia, Saskatchewan, and Manitoba add provincial sales taxes on top of GST. The table covers federal GST/HST only.
Provincial place of supply rules set the rate. Printed materials delivered to an Ontario customer take 13% HST. Delivery in Alberta takes 5% GST. Remote sellers and online orders follow the destination province.
What a compliant GST/HST invoice carries
A print shop that charges GST/HST must issue an invoice with specific fields. The CRA does not mandate a single format, but a compliant invoice carries the following:
Compliant Invoice Fields
- Supplier's legal name or trade name
- GST/HST registration number
- Invoice date
- Description of printed goods or services
- Total amount and tax rate or zero-rated statement
Over a threshold, taxable sales may also require the buyer's name or business name. A zero-rated supply still needs an invoice showing zero-rated status. A quote alone is not a tax invoice.
The shop can use a job ticket as part of the description, but the invoice must stand on its own. See Sample print shop quotes for a template that separates quote, job ticket, and tax invoice fields.
Regulator and enforcement
CRA is the regulator for GST/HST. It audits returns, examines invoices, and can assess tax that a print shop failed to charge or remit. Provincial labour or safety statutes such as Ontario's Occupational Health and Safety Act do not displace CRA's authority over GST/HST. Ontario's Occupational Health and Safety Act covers workplace safety, not tax collection.
CRA can review up to four years of records, longer in cases of misrepresentation. A print shop must keep records that support the tax status of each supply.
Records a print shop must keep
Keep invoices, purchase orders, delivery receipts, and tax returns for at least six years after the year they relate to. Records must show whether each printed supply was zero-rated or taxable. If a shop claims input tax credits on paper, ink, or equipment, the supplier invoices must show GST/HST paid.
A shop that stores solvents or other chemicals must also keep WHMIS records under Canadian Print Shop Chemical Inventory, separate from GST/HST records.
Example: a mixed print order
A customer orders 500 paperback books and 1,000 promotional flyers. The books are zero-rated because they are bound printed books. The flyers are taxable because they are advertising material. On one invoice, the shop must show the books as zero-rated and the flyers as taxable at the applicable HST rate. If the shop charges 13% HST on the flyers, it must remit that 13% to CRA by the filing deadline.
If the shop later discovers it charged zero on the flyers, CRA can assess the 13% it should have collected, plus penalty and interest. Directors who approved the incorrect filing can be assessed personally under section 323 of the Excise Tax Act. That is the concrete consequence of misclassification.
