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Goods shipped to Canada are be subject to G.S.T. on importation. Such tax is usually assessed at the border. But what if you are a Canadian registered for G.S.T., selling to a Canadian customer however supplier is there to a foreign country?

As one example, consider digitized merchandise that you might sell from your Canadian website, such as e-books, downloadable software, or subscriptions to content. Find out be thought to be selling "intangible personal property". Unless your method also considered "intellectual property" (such as software or e-books in order to produced or have obtained the rights for), you'll get to charge G.S.T. The reason why, Cannabis oil in respect to the Canada Revenue Agency, is that running barefoot COULD supply inside Canada, even if it isn't.

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