"Winston D. Neutel" wrote:
>
> (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)
I echo this disclaimer for my post, too.
The way it was explained to our organization by the GST auditor is this:
1. web site with no tangible representation (i.e. I can't pick it up and
walk out the door with it): GST, not PST.
2. web site with a printout of the site or a disk with the site on it
(i.e. tangible representation): GST and PST.
3. web site w/o tangible representation, on the same invoice as a dialup
Internet account: GST and PST on both.
This is for BC, and it may be different elsewhere.
I don't know what makes the dialup account tangible and therefore
deserving of PST, but aparently it is.
-kb
--
Kris Benson
ABC Communications
+1 (250)612-5270 x14
+1 (888)235-1174 x14