Quote:
Example
A Canadian resident who is registered for the GST/HST supplies software to customers in electronic format. Both resident and non-resident customers pay an annual fee which entitles them to receive the software electronically by e-mail. There are no restrictions with respect to the place of use of the software.
The supply of the software is deemed to be made in Canada, as it is a supply of intangible personal property which may be used in whole or in part in Canada. Even if the recipient is a non-resident person, the place of supply is still in Canada.
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if you feel like getting a headache:
http://search-recherche.gc.ca/cgi-bi...+commerce&op=a
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I know that Asspimple is stoopid ... As he says, it is a FACT !
But I can't figure out how he can breathe or type , at the same time ....
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