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As one example, consider digitized products that you might sell via Canadian website, such as e-books, downloadable software, or subscriptions to content. You'd be considered always be selling "intangible personal property". Unless your products is also "intellectual property" (such as software or e-books can produced or have obtained the rights for), it is important to charge V.S.T. The reason why, according to the Canada Revenue Agency, is it COULD be taken inside Canada, even this isn't. Look for razors with safety guard wires over the blades red