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daveylapoo · 09-07-2004, 10:46 AM

Thanks to all who have replied.

I made the mistake of not hiring a good accountant when I first became self employed. Since I've been with them, life has been much smoother.

My apologies that I didn't state my personal situation.

My activity is soley based on promoting affiliate programs. 95% of them are based in the US. I am not a paysite owner, just an affiliate.

I pulled this up from the CRA site:

http://www.cra-arc.gc.ca/E/pub/gm/4-...htm#P235_12992

Advertising services
Sch. VI, Part V, s 8

25. A supply of a service of advertising made to a non-resident person who is not registered for purposes of the GST/HST at the time the service is performed is zero-rated.

Meaning of advertising service

26. An advertising service is generally considered by the Department to be

creating a message
(a) a service of creating a message oriented towards soliciting business, attracting donations, or calling public attention in the form of an information notice, a political announcement or other similar communication by any means including oral, written, or graphic statements and representations disseminated by any means, including,

(i) in a newspaper or other publication,

(ii) on radio or television,

(iii) in a notice, handbill, sign, catalogue, or letter, and

(iv) on a billboard or on real property; and

communicating a message
(b) a service directly related to the communication of such a message (e.g., air time on a broadcasting service, space in a publication) where,

(i) the communication service is supplied as part of the supply of a message as defined in paragraph (a) above, or

(ii) the person providing the communication service can demonstrate that, at the time the supply is made, the service is in relation to the supply of a message as defined in paragraph (a) above.

27. There are occasions where the person broadcasting or communicating a message, within the meaning of subparagraph (b) above, will not be the same person supplying the message (i.e., the creative aspect). Generally, the person supplying the broadcast or communication service will be in possession of the message or will have received sufficient information as to the content of the message prior to the supply of the service to know that the message is in the nature of advertising. In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service.

Am I barking up the right tree here?

09-07-2004, 10:46 AM
daveylapoo Confirmed User Join Date: Dec 2003 Posts: 423	Thanks to all who have replied. I made the mistake of not hiring a good accountant when I first became self employed. Since I've been with them, life has been much smoother. My apologies that I didn't state my personal situation. My activity is soley based on promoting affiliate programs. 95% of them are based in the US. I am not a paysite owner, just an affiliate. I pulled this up from the CRA site: http://www.cra-arc.gc.ca/E/pub/gm/4-...htm#P235_12992 Advertising services Sch. VI, Part V, s 8 25. A supply of a service of advertising made to a non-resident person who is not registered for purposes of the GST/HST at the time the service is performed is zero-rated. Meaning of advertising service 26. An advertising service is generally considered by the Department to be creating a message (a) a service of creating a message oriented towards soliciting business, attracting donations, or calling public attention in the form of an information notice, a political announcement or other similar communication by any means including oral, written, or graphic statements and representations disseminated by any means, including, (i) in a newspaper or other publication, (ii) on radio or television, (iii) in a notice, handbill, sign, catalogue, or letter, and (iv) on a billboard or on real property; and communicating a message (b) a service directly related to the communication of such a message (e.g., air time on a broadcasting service, space in a publication) where, (i) the communication service is supplied as part of the supply of a message as defined in paragraph (a) above, or (ii) the person providing the communication service can demonstrate that, at the time the supply is made, the service is in relation to the supply of a message as defined in paragraph (a) above. 27. There are occasions where the person broadcasting or communicating a message, within the meaning of subparagraph (b) above, will not be the same person supplying the message (i.e., the creative aspect). Generally, the person supplying the broadcast or communication service will be in possession of the message or will have received sufficient information as to the content of the message prior to the supply of the service to know that the message is in the nature of advertising. In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. Am I barking up the right tree here?