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Pretend your Canadian customer has got a new book of from your Canadian website. Your drop ship supplier is based in the United States and is registered for G.S.T. You fax your order towards the American company, and they, in turn, ship course . for you (complete with Customs Declaration and their G.S.T.
Say you sold a regular membership for accessing digitized content (from various sources) into your Canadian site to a customer in the usa. Since there are the same as restrictions about where the intangible personal property in a position to used, along with the property isn’t considered intellectual property (nor the provision of a service), the American customer is at the mercy of G.S.T., although he never comes to Canada.
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