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Say you sold a regular membership for accessing digitized content (from various sources) your Canadian can i a customer in this country. Since or even no restrictions as to where the intangible personal property the used, and also the property isn't considered intellectual property (nor the provision of a service), the American customer is subject to G.S.T., even when he never comes to Canada.

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Goods shipped to Canada are cause to undergo G.S.T. on importation. Such tax usually assessed in the border. But what that Canadian registered for K.S.T., selling to a Canadian customer but your supplier is there to a foreign country?