Start A Place Based Business

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In Canada, exports are "zero-rated" sales for .S.T. purposes. This means that when you ship solution praised to someone outside Canada, you don't charge .S.T. Yet, you get to claim (or deduct because of the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is to encourage transferring.
Say you sold a regular membership for accessing digitized content (from various sources) stored on your Canadian site a customer in america. Since there are no restrictions relating to where the intangible personal property in a position to used, and the property is not considered intellectual property (nor the provision of a service), the American customer is susceptible to G.S.T., even when he never comes to Canada.
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