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Goods shipped to Canada are cause to undergo G.S.T. on importation. Such tax generally Cannabis oil assessed at the border. But what an advanced Canadian registered for Grams.S.T., selling to a Canadian customer and your supplier is in a foreign country?
Say you sold a subscription for accessing digitized content (from various sources) against your Canadian HHC a website to a customer in the states. Since there are no restrictions in where the intangible personal property always be used, along with the property isn't considered intellectual property (nor the provision of a service), the American customer is under G.S.T., although he never comes to Canada.
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