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Not only is it critical pinpoint whether a taxable sale was manufactured in Canada or not, however where in Canada. This was made (or deemed to be made) any kind of of the Harmonized Florida sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This is because those provinces have allowed Canada to get together their provincial sales taxes for these folks.
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As one example, consider digitized goods that you might sell from your Canadian website, such as e-books, downloadable software, or subscriptions to content. You would be considered being selling "intangible personal property". Unless goods is also "intellectual property" (such as software or e-books a person produced or have obtained the rights for), you are able to to charge G.S.T. Websites why, based on the Canada Revenue Agency, is that it COULD be used inside Canada, even are going to isn't.
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Say you sold a regular membership for accessing digitized content (from various sources) that are on your Canadian site to a customer in united states. Since there are no restrictions concerning where the intangible personal property end up being used, and also the property is not considered intellectual property (nor the provision of a service), the American customer is at the mercy of G.S.T., regardless of whether he never comes to Canada.
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