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Goods shipped to Canada are subject to G.S.T. on importation. Such tax usually assessed at the border. But what if you're an Canadian registered for G
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nSay you sold a membership for accessing digitized content (from various sources) in relation to your Canadian how does a person a customer in usa. Since there are no restrictions in regards to where the intangible personal property the used, along with the property isn't considered intellectual property (nor the provision of a service), the American customer is subject to G.S.T., although he never comes to Canada
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