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Say you sold a subscription for accessing digitized content (from various sources) of your Canadian site a customer in the united states. Since there are no restrictions spend money on where the intangible personal property always be used, and the property isn't considered intellectual property (nor the provision of a service), the American customer is subjected to G.S.T., regardless if he never comes to Canada. Of course, this is just scatching the surface. This entire article is an over-simplification of a particular very complex subject. You will definitel
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