As one example, consider digitized items that you may sell from your Canadian website, such as e-books, downloadable software, or subscriptions to material. You would be considered to be offering "intangible personal residential or commercial property". Unless your product is also considered "copyright" (such as software application or e-books that you produced or have actually gotten the rights for), you will have to charge G.S.T. The factor why, according to the Canada Earnings Agency, is that...