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Canada has what may want to call a national florida sales tax or a price added tax (VAT). This Goods and Services Tax (G.S.T.) of five percent (as at January 1, 2008) is applicable transcribe audio to auto text many Canadian trades.
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Goods shipped to Canada are susceptible to G.S.T. on importation. Such tax is frequently assessed in the border. But what if you are a Canadian registered for He.S.T., selling to a Canadian customer even so supplier was in a foreign country?
Say you sold a membership for accessing digitized content (from various sources) to the Canadian web site to a customer in the united states. Since there are no restrictions so as to where the intangible personal property end up being used, and the property is not considered intellectual property (nor the provision of a service), the American customer is subjected to G.S.T., even though he never comes to Canada.
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