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As one example, consider digitized merchandise that you might sell by your Canadian website, such as e-books, downloadable software, or subscriptions to content. You'll be thought to be selling "intangible personal property". Unless your strategy is also considered "intellectual property" (such as software or e-books that you produced or have obtained the rights for), enjoyment to charge G.S.T. Rationale why, in step with the Canada Revenue Agency, is this COULD supply inside Canada, even this isn't.