Say you sold a subscription for accessing digitized content (from various sources) on this Canadian site a customer in our great country. Since there are no restrictions re where the intangible personal property end up being the used, as well as the property is not considered intellectual property (nor the provision of a service), the American customer is subject to G.S.T., regardless if he never comes to Canada.
Goods shipped to Canada are be more responsive to G.S.T. on importation. Such tax is frequently assessed at the border. But what in the event you are a Canadian registered for S.S.T., selling to a Canadian customer but your supplier is located in a foreign country?
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