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Say you sold a regular membership for accessing digitized content (from various sources) stored on your Canadian site to a customer in america. Since there are no restrictions in terms of where the intangible personal property possibly be used, along with the property is not considered intellectual property (nor the provision of a service), the American customer is be subject to G.S.T., even if he never comes to Canada.

Goods shipped to Canada are under G.S.T. on importation.  메이저사이트  assessed in the border. But what a person have are a Canadian registered for G.S.T., selling to a Canadian customer but your supplier open for a foreign country?

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Canada has what you might call a national sales tax or something added tax (VAT). This Goods and Services Tax (G.S.T.) of five percent (as at January 1, 2008) is applicable to many Canadian orders.