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As one example, consider digitized things that you might sell of the Canadian website, such as e-books, downloadable software, or subscriptions to content. You’d be considered staying selling “intangible personal property”. Unless goods is regarded as Higgs Domino “intellectual property” (such as software or e-books that you simply produced or have obtained the rights for), you need to charge D.S.T. The reason why, according to the Canada Revenue Agency, is that it COULD be taken inside Canada, even the hho booster isn’t.

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Strangely, comparable logic doesn’t apply when an American buys an established book (or a car) which he could bring into Canada with him and use here. It is true that is easier for Canada to assess such items at the border with cyberspace, however i know of no cases of Americans being taxed on the books or cars they bring these when presented to are living Canada roughly half the majority.

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