Goods shipped to Canada are depending upon G.S.T. on importation. Such tax is often assessed at the border. But what if you are a Canadian registered for Grams.S.T., selling to a Canadian customer but your supplier is in a foreign country?

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As a Canadian registrant, one way you might legally avoid this silly March Hare is to explicitly state on expenses and invoice that use of such intangible personal property in Canada is prohibited (or requires an additional fee and the payment of G.S.T.).

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