The refund is an existing one; it's a refund of the GST or of the federal component of the HST. The act lists a number of entities that are entitled to the refund, which is a 100% refund of the federal component of the tax paid in the circumstances described in the act. That refund applies to an entity, such as a school, that purchases books for its own needs, not when it purchases books that it can resell.
The amendment merely further clarifies the fact that, for the refund to be available, ownership of the good must not be transferred to another person for consideration. Consequently, this is not a new refund, but rather an existing refund.