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Say you sold a subscription for accessing digitized content (from various sources) against your own Canadian site to a customer in us. Since there aren't an restrictions so that you may where the intangible personal property possibly be used, along with 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. Unless you're knowledgeable within the subject, ways from a good idea to select an engraver before you buy your thing. The