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Of course, this just scatching the surface. This entire article is actually over-simplification for the very complex subject. You will need professional advice to aid you to through E-Commerce Taxland.

Say you sold a membership for accessing digitized content (from various sources) around the Canadian web site to a customer in america. Since or even no restrictions as to where the intangible personal property become used, as well as the Air Shipmen property is not considered intellectual property (nor the provision of a service), the American customer is under G.S.T., regardless of whether he never comes to Canada.

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