Say you sold a membership for accessing digitized content (from various sources) onto your Canadian website to a customer in american. Since there are no restrictions as to where the intangible personal property may be used, as well as the property is not considered intellectual property (nor the provision of a service), the American customer is at the mercy of G.S.T., whether or not he never comes to Canada.
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As well, each province and territory has unique rules. Ontario charges eight percent retail sales tax on many typical Internet transactions whereas Alberta lacks the provincial florida sales tax.
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Goods shipped to Canada are subjected to G.S.T. on importation. Such tax frequently assessed in the border. But what that's Canadian registered for G.S.T., selling to a Canadian customer and your supplier is placed in a foreign country?
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