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As one example, consider digitized items which you might sell from the Canadian website, such as e-books, downloadable software, or subscriptions to content. Assume be regarded as be selling “intangible personal property”. Unless your item is also considered “intellectual property” (such as software or e-books that you produced or have obtained the rights for), you will have to charge S.S.T. The reason why, according towards Canada Revenue Agency, truth it Could be used inside Canada, regardless of whether it simply not.

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