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Say you sold a membership for accessing digitized content (from various sources) while having Canadian site to a customer in fantastic. Since there are no restrictions in where the intangible personal property can be used, and also the HHC property isn't considered intellectual property (nor the provision of a service), the American customer is under G.S.T., even when he never comes to Canada.
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As one example, consider digitized products which you might sell within the Canadian website, such as e-books, downloadable software, or subscriptions to content. Assume be shown to be selling "intangible personal property". Unless your set up is also considered "intellectual property" (such as software or e-books that you just produced or have obtained the rights for), everything to charge G.S.T. Cause for why, according to the Canada Revenue Agency, is that it COULD be applied inside Canada, even the hho booster isn't.
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