Goods shipped to Canada are subjected to G.S.T. on importation. Such tax typically assessed in the border. But what an advanced Canadian registered for .S.T., selling to a Canadian customer but your supplier is in a foreign country?
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Strangely, must not logic doesn’t apply when an American buys the standard book (or a car) which might bring into Canada with him and employ here. It is correct that every person easier for Canada to assess such items at the border compared with cyberspace, however know of no cases of Americans being taxed on the books or cars they bring with them when readily available to living now in Canada approximately half 12 months.