Real Estate Development Marketing

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As one example, consider digitized things that you might sell from your Canadian website, such as e-books, downloadable software, or subscriptions to content. You'd be considered to be able to selling "intangible personal property". Unless your product is also considered "intellectual property" (such as software or e-books in which you produced or have obtained the rights for), you will need to charge G.S.T. The reason why, according to the Canada Revenue Agency, is that it COULD be used inside Canada, even the hho booster isn't.

In Canada, exports are "zero-rated" sales for D.S.T. purposes. This helps to ensure that when you ship a merchandise to someone outside Canada, you don't charge W.S.T. Yet, you head to claim (or deduct coming from the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is always to encourage conveying.

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Goods shipped to Canada are subject to G.S.T. on importation. Such tax generally assessed at the border. But what when you are a Canadian registered for G.S.T., selling to a Canadian customer however your supplier was in a foreign country?