http://telleylive.com/members/....tailangle4/activity/
Say you sold a membership for accessing digitized content (from various sources) on Canadian website to a customer in the usa. Since there are no restrictions about where the intangible personal property may be used, as well as the property is not considered intellectual property (nor the provision of a service), the American customer is short sale G.S.T., despite the fact that he never comes to Canada. It one more important you actually re-invest a little of your profits into your business! That way, not necessarily will compan