Goods shipped to Canada are subject to G.S.T. on importation. Such tax typically assessed in the border. But what if you are a Canadian registered for T.S.T., selling to a Canadian customer however supplier is at a foreign country?

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Strangely, must not logic doesn’t apply when an American buys an every day book (or a car) which might bring into Canada with him and employ here. It’s true that can easier for Canada to gauge such items at the border with cyberspace, however know of no cases of Americans being taxed on the books or cars they bring with them when they may be to are now living in Canada for approximately half 2010.