Quote:
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Originally Posted by [Dan]
Specifically (from http://www.cra-arc.gc.ca/E/pub/gm/b-090/b-090-04-e.html) :
Example
A non-resident person who is not registered for GST/HST purposes pays a fee to a registered Canadian Web site owner to place banner ads for its business on the Web site.
The Canadian Web site owner is not required to collect the GST/HST on the fee, as the supply to the non-resident is an advertising service that is zero-rated under section 8 of Part V of Schedule VI. |
from you own link, and confirming the interpretation I received and that I related here:
Quote:
Example 2
A GST/HST registrant operates an interactive Web site. Subscribers pay a fee to access the site, which features digitized content, including music, videos, games, and other activities. The subscribers are not able to download permanent copies of the content to their computers, but can interact with it while on-line. They are provided with a password to enter the site, and can access it at any time from any location.
This is a supply of intangible personal property, which is made in Canada as there are no restrictions as to where the intangible personal property may be used. The registrant will be required to charge its non-resident subscribers tax at the rate of 7% or 15%, as the supply is not a supply of intellectual property, and therefore is not zero-rated under the provisions of section 10 of Part V of Schedule VI.
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The only new and CONFUSING thing is
"not able to download permanent copies"
So sites with DMR , you pay... Dating site also and so on ...
Now I heard
ricks has volunteered to be a test case ...
