Ontario's retail sales tax is for "tangible" goods (i.e. physical
items), and repairs/maintenance of those goods -- so it would not seem
to apply to certs.
GST does apply, of course
(Disclaimer: I'm not a lawyer, this is an opinion, and the only people
you should trust for answers on such issues are your own lawyer or
accountant, or perhaps an official with the appropriate government
agency)
----- Original Message -----
From: Brian Backland <[EMAIL PROTECTED]>
Cc: <[EMAIL PROTECTED]>
Sent: Thursday, May 31, 2001 11:47 AM
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]
>
