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As one example, consider digitized products that you might sell coming from a Canadian website, such as e-books, downloadable software, or subscriptions to content. Would likely be be regarded as be selling "intangible personal property". Unless your program is also considered "intellectual property" (such as software or e-books an individual produced or have obtained the rights for), you are able to to charge G.S.T. Main reason why, in step with the Canada Revenue Agency, is that barefoot running COULD be used inside Canada, even can isn't.