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Goods shipped to Canada are susceptible to G.S.T. on importation. Such tax is often assessed at the border. But what merchandise in your articles are a Canadian registered for W.S.T., selling to a Canadian customer but your supplier happens to be in a foreign country?

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Say you sold a subscription for accessing digitized content (from various sources) using your Canadian site to a customer in u . s. Since there are no restrictions as to where the intangible personal property end up being used, along tiny house with hot tub the property is not considered intellectual property (nor the provision of a service), the American customer is subject to G.S.T., regardless of whether he never comes to Canada.

Strangely, changing logic doesn't apply when an American buys a regular book (or a car) which he could bring into Canada with him and employ here. It is true that hot weather is easier for Canada to assess such items at the border as compared to cyberspace, nevertheless i know of no cases of Americans being taxed on the books or cars they bring all of them when they're to residence Canada roughly half the whole year.

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