Interesting question:
Here's the comments i dug up around here.
Tucows hasn't had to answer this question definitively (via a legal opinion)
because we are selling to resellers (not end users) therfore, in any event,
we are not obliged to collect PST.
That said, and this is not legal or professional advice, we are not tax
lawyers or tax accountants, we aren't 100% positive but we believe it is a
service and as such, PST does not need to be charged. For greater certainty
ask your friendly tax lawyer (or other professional that has professsional
liability insurance that kicks in in the event that their opinions are
incorrect).
Hoep this helps
Regards
Darryl Green
Product Manager Web Certificates
[EMAIL PROTECTED]
Tucows Inc.
> -----Original Message-----
> From: [EMAIL PROTECTED]
> [mailto:[EMAIL PROTECTED]]On Behalf Of Brian Backland
> Sent: Thursday, May 31, 2001 11:47 AM
> Cc: [EMAIL PROTECTED]
> Subject: Applicable Canadian Taxes for Web Certs
>
>
> Is a web certificate considered to be a PRODUCT or a SERVICE for sales
> tax purposes?
> When I resell a web certificate to a customer, what Canadian taxes must
> be charged? Is it GST only or do I need to charge PST as well? BTW,
> this is for Ontario...
>
> --
>
> Regards,
> Brian Backland
> Backland Communications Inc.
> 705-725-7725
> [EMAIL PROTECTED]