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As one example, consider digitized products you might sell out of the Canadian website, such as e-books, downloadable software, or subscriptions to content. You would be believed to be selling "intangible personal property". Unless your set up is also considered "intellectual property" (such as software or e-books a person can produced or have obtained the rights for), you will need to charge G.S.T. Simply because why, in respect to the Canada Revenue Agency, is who's COULD be applied inside Canada, even can isn't.