Say you sold a membership for accessing digitized content (from various sources) upon the Canadian how does a person a customer in the actual. Since couple of different methods no restrictions as to where the intangible personal property become used, and the property isn’t considered intellectual property (nor the provision of a service), the American customer is prone to G.S.T., even if he never comes to Canada.
In Canada, exports are «zero-rated» sales for Gary.S.T. purposes. This means each time you ship a product to someone outside Canada, you don’t charge G.S.T. Yet, you get declare (or deduct 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 move. The idea, I suppose, is to encourage conveying.
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