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As one example, consider digitized merchandise that you might sell using your Canadian website, such as e-books, downloadable software, or subscriptions to content. You would be considered regarding selling "intangible personal property". Unless your product is kind "intellectual property" (such as software or e-books you simply produced or have obtained the rights for), you get to charge G.S.T. Simply because why, based on the Canada Revenue Agency, is that it COULD be used inside Canada, even are going to isn't.