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In Canada, exports are “zero-rated” sales for R.S.T. purposes. This means that much more positive 6bet ship a program to someone outside Canada, you don’t charge Gary.S.T. Yet, you get to claim (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 foreign trade. The idea, I suppose, end up being encourage conveying.
Say you sold a regular membership for accessing digitized content (from various sources) for your Canadian web site a customer in in america. Since there are no restrictions relating to where the intangible personal property end up being the used, along with the property is not considered intellectual property (nor the provision of a service), the American customer is prone to G.S.T., whether or not he never comes to Canada.
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