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As one example, consider digitized items that you might sell belonging to the Canadian website, such as e-books, downloadable software, or subscriptions to content. Would likely be thought to be be selling "intangible personal property". Unless your strategy is also considered "intellectual property" (such as software or e-books in which you produced or have obtained the rights for), everything to charge G.S.T. The reason why, according to the Canada Revenue Agency, is so it COULD double inside Canada, even this isn't.
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Say you sold a subscription for accessing digitized content (from various sources) of your Canadian website to a customer in u . s .. Since there are no restrictions spend money on where the intangible personal property could be used, and the property is not considered intellectual property (nor the provision of a service), the American customer is foreclosures G.S.T., even though he never comes to Canada.
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