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Say you sold a subscription for accessing digitized content (from various sources) for your Canadian site a customer in the us. Since there are no restrictions to 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 at the mercy of G.S.T., regardless of whether he never comes to Canada.

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As a Canadian registrant, one way you might legally avoid this silly March Hare is to explicitly state on dollars and invoice that involving such intangible personal property in Canada is prohibited (or requires an additional fee along with the payment of G.S.T.).

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