09-25-2008, 03:08 PM
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Too lazy to set a custom title
Industry Role:
Join Date: Oct 2002
Location: Punta Cana, DR
Posts: 29,601
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Seems it has changed in 2007 :
Quote:
New zero-rating rule for exported IPP
The proposed provision will zero-rate all supplies of IPP made to persons who are non-registered non-residents when the supplies are made, except for the following supplies:
* a supply made to an individual unless the individual is outside Canada when the supply is made;
* a supply of IPP that relates to real property that is situated in Canada or to tangible personal property that is ordinarily situated in Canada;
* a supply of IPP that relates to a supply of a service that is made in Canada and is not zero-rated as an export, a transportation service or a financial service;
* a supply of IPP that may only be used in Canada; or
* a supply of making a telecommunications facility that is IPP available for use in providing a telecommunication service.
Examples of supplies of IPP to which the new rule applies
Examples of supplies of IPP that will now be eligible for zero-rating under the proposed provision include:
* subscriptions to Web sites that provide subscribers with a right to access and use digitized content on the site, such as information in a database or images, and that may also include a right to download a copy of the digitized content;
* subscriptions to interactive Web sites that provide subscribers with a right to access and use digitized content, such as games, music and videos, on the sites while they are online;
* digitized information, such as news items or stock market data, that is delivered electronically on a periodic basis to subscribers based on their personal preferences;
* digitized products, such as music, images, and books, that are downloaded from Web sites and paid for individually.
http://www.cra-arc.gc.ca/E/pub/gi/gi-034/gi-034-e.html
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So it seems, if that has passed, that you need to keep a database of the customers location, and remit accordingly.
Better then before 
__________________
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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