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As one example, consider digitized goods that you might sell because of your Canadian website, such as e-books, downloadable software, or subscriptions to content. You’d be considered for you to become selling “intangible personal property”. Unless your product is also “intellectual property” (such as software or e-books can produced or have obtained the rights for), you’ll have to charge V.S.T. The reason why, according to the Canada Revenue Agency, is it COULD be employed inside Canada, even whether it isn’t.
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