In working to comply with tax laws for your e-business, you may find yourself falling down the rabbit-hole, checking looking glass, and attending a Mad Tea-Party.

Canada has what you may be call a national sales tax or a worth added tax (VAT). This Goods and Services Tax (G.S.T.) of five percent (as at January 1, 2008) is applicable to many Canadian financial dealings.
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Say you sold a membership for accessing digitized content (from various sources) in the Canadian a way to a customer in the particular. Since you will find no restrictions as to where the intangible personal property end up being used, and the property isn't considered intellectual property (nor the provision of a service), the American customer is short sale G.S.T., even though he never comes to Canada.
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