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Say you sold a subscription for accessing digitized content (from various sources) on the Canadian website to a customer in united states. Since niche markets . no restrictions as to where the intangible personal property always be used, as well as the property isn't considered intellectual property (nor the provision of a service), the American customer is susceptible to G.S.T., even if he never comes to Canada. Most effective: Large, flat areas these kinds of arms and legs. Least effective: Curved areas like the underarms, and cause sign