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As one example, consider digitized products that you might sell from your Canadian website, such as e-books, downloadable software, or subscriptions to material. You would be thought about to be offering "intangible personal effects". Unless your item is also considered "copyright" (such as software application or e-books that you produced or have acquired the rights for), you will have to charge G.S.T. The reason why, according to the Canada Profits Agency, is that it COULD be utilized inside Canada, even if it isn't.

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