<?xml version="1.0"?><Regulation lims:pit-date="2023-07-13" hasPreviousVersion="true" lims:lastAmendedDate="2023-07-13" lims:current-date="2023-07-25" lims:inforce-start-date="2006-03-22" lims:fid="1022668" lims:id="1022668" gazette-part="II" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="1022669" lims:id="1022669"><InstrumentNumber>SOR/98-351</InstrumentNumber><RegistrationDate><Date><YYYY>1998</YYYY><MM>6</MM><DD>18</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2023</YYYY><MM>7</MM><DD>26</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="1022671" lims:id="1022671"><XRefExternal reference-type="act" link="E-15">EXCISE TAX ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="1022672" lims:id="1022672">Federal Book Rebate (GST/HST) Regulations</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1998-1141</OrderNumber><Date><YYYY>1998</YYYY><MM>6</MM><DD>18</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="1022673" lims:id="1022673"><Provision lims:inforce-start-date="2006-03-22" lims:fid="1022674" lims:id="1022674" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph (f)<FootnoteRef idref="footnotea_e">a</FootnoteRef> of the definition <DefinedTermEn>specified person</DefinedTermEn> in subsection 259.1(1) and section 277<FootnoteRef idref="footnoteb_e">b</FootnoteRef> of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>, hereby makes the annexed <XRefExternal reference-type="regulation" link="SOR-98-351">Federal Book Rebate (GST/HST) Regulations</XRefExternal>.</Text><Footnote id="footnotea_e" placement="page" status="official"><Label>a</Label><Text>S.C. 1997, c. 10, s. 69.1(1)</Text></Footnote><Footnote id="footnoteb_e" placement="page" status="official"><Label>b</Label><Text>S.C. 1993, c. 27, s. 125(1)</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2006-03-22" lims:fid="1022675" lims:id="1022675"><Heading lims:inforce-start-date="2006-03-22" lims:fid="1022676" lims:id="1022676" level="1"><TitleText>Specified Persons</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="1022677" lims:id="1022677"><Label>1</Label><Text>Any charity or qualifying non-profit organization listed in the schedule is prescribed for the purposes of paragraph (f) of the definition <DefinedTermEn>specified person</DefinedTermEn> in subsection 259.1(1) of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="1022678" lims:id="1022678" level="1"><TitleText>Coming into Force</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="1022679" lims:id="1022679"><Label>2</Label><Text>These Regulations are deemed to have come into force on October 24, 1996.</Text></Section></Body><Schedule lims:inforce-start-date="2012-09-20" lims:lastAmendedDate="2023-07-13" lims:fid="1022680" lims:id="1022680" spanlanguages="no" bilingual="no"><ScheduleFormHeading lims:inforce-start-date="2012-09-20" lims:fid="1022681" lims:id="1022681"><Label>SCHEDULE</Label><OriginatingRef>(Section 1)</OriginatingRef></ScheduleFormHeading><List lims:inforce-start-date="2012-09-20" lims:fid="1022682" lims:id="1022682" language-align="no"><Item lims:inforce-start-date="2012-09-20" lims:fid="1022683" lims:id="1022683"><Text>A Book of My Own Literacy Campaign</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022684" lims:id="1022684"><Text>Action Read Community Literacy Centre of Guelph</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022685" lims:id="1022685"><Text>AlphaPlus Centre/Centre AlphaPlus</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022686" lims:id="1022686"><Text>Barrie Literacy Council</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022687" lims:id="1022687"><Text>Comox Valley Community Adult Literacy and Learning Society</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022688" lims:id="1022688"><Text>COMQUAT Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022689" lims:id="1022689"><Text>Conseil pour l’enseignement de la lecture aux analphabètes de Montréal</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022690" lims:id="1022690"><Text>Core Literacy Center, Waterloo Region Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022691" lims:id="1022691"><Text>Drayton Valley Adult Literacy Society</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022692" lims:id="1022692"><Text>Friends of the Fredericton Public Library Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022693" lims:id="1022693"><Text>Haldimand-Norfolk Literacy Council</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022694" lims:id="1022694"><Text>Journeys Education Association Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022695" lims:id="1022695"><Text>L’ABC communautaire/Péninsule du Niagara</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022696" lims:id="1022696"><Text>La magie des mots</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022697" lims:id="1022697"><Text>Le Centre La Magie Des Lettres Ottawa Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022698" lims:id="1022698"><Text>Literacy Council of South Temiskaming</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022699" lims:id="1022699"><Text>Literacy Council York South</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022700" lims:id="1022700"><Text>Literacy Society of South Muskoka</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022701" lims:id="1022701"><Text>Metro Toronto Movement for Literacy/Le Rassemblement pour l’alphabétisation de la Communauté urbaine de Toronto</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022702" lims:id="1022702"><Text>North Algoma Literacy Coalition</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022703" lims:id="1022703"><Text>Oakville Literacy Council</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022704" lims:id="1022704"><Text>Organization for Literacy in Lambton</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022705" lims:id="1022705"><Text>Peel Adult Learning Network</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022706" lims:id="1022706"><Text>Peel Literacy Guild Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022707" lims:id="1022707"><Text>Prince Edward Learning Centre</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022708" lims:id="1022708"><Text>Project Literacy Victoria</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022709" lims:id="1022709"><Text>PTP - Preparatory Training Programs of Toronto</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022710" lims:id="1022710"><Text>Quinte Literacy Group</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022711" lims:id="1022711"><Text>Stevenson-Britannia Community Resource Centre</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022712" lims:id="1022712"><Text>The Centre for Literacy of Quebec Inc./Le Centre d’alphabétisation du Québec inc.</Text></Item><Item lims:inforce-start-date="2023-07-13" lims:enacted-date="2023-07-13" lims:fid="1418962" lims:id="1418962"><Text>Twice Upon a Time/<Language xml:lang="fr">Il était deux fois</Language></Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022713" lims:id="1022713"><Text>Winnipeg Volunteer Reading Aides Inc.</Text></Item><Item lims:inforce-start-date="2012-09-20" lims:fid="1022714" lims:id="1022714"><Text>Yukon Learn Society</Text></Item></List><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2012-09-20" lims:fid="1022716" lims:id="1022716">SOR/2001-64, s. 1; SOR/2001-279, s. 1; SOR/2003-340, s. 1; SOR/2005-391, s. 1; SOR/2012-191, s. 18</HistoricalNoteSubItem><HistoricalNoteSubItem lims:inforce-start-date="2023-07-13" lims:enacted-date="2023-07-13" lims:fid="1418801" lims:id="1418801" lims:enactId="1418768">SOR/2023-161, s. 4</HistoricalNoteSubItem></HistoricalNote></Schedule><Schedule id="RelatedProvs"><ScheduleFormHeading type="amending"><TitleText>RELATED PROVISIONS</TitleText></ScheduleFormHeading><RegulationPiece><RelatedOrNotInForce><Heading level="5" style="nifrp"><TitleText>
                    — SOR/2012-191, s. 62</TitleText></Heading><Section><Label>62.</Label><Text>Section <XRefInternal>18</XRefInternal> is deemed to have come into force</Text><Paragraph><Label>(<Emphasis style="italic">a</Emphasis>)</Label><Text>with respect to A Book of My Own Literacy Campaign, on March 30, 2012; and</Text></Paragraph><Paragraph><Label>(<Emphasis style="italic">b</Emphasis>)</Label><Text>with respect to COMQUAT Inc., on the day that is four years before the day on which these Regulations are published in the <XRefExternal reference-type="other" link="gazette">Canada Gazette</XRefExternal>.</Text></Paragraph></Section></RelatedOrNotInForce></RegulationPiece></Schedule><RecentAmendments><Amendment><AmendmentCitation>SOR/2023-161</AmendmentCitation><AmendmentDate>2023-07-13</AmendmentDate></Amendment></RecentAmendments></Regulation>