>Michel
>
>What if the UT were hosted in the US or elsewhere? The content would be placed outside Canadian borders. If funds were collected elsewhere and a "royalty" cheque were sent to you monthly, would this not effectively bypass the money grubbing canadian government (MGCG)? Discuss that with your tax lawyers.
>
>For that matter if all web-based companies did likewise, the loss of revenue to the MGCG would be substantial wouldn't it?
>
>If you can't beat em, dazzle them with bulls--t, or something like that? ;)
>
>Food for thought.

Well, that's trying to deal with a symptom, rather than the problem itself.

It's also worth pointing out that one needs to be very careful in planning maneuvres whose sole purpose is to avoid tax. This falls foul of the General Anti-Avoidance Rule (GAAR - http://www.cra-arc.gc.ca/E/pub/tp/ic88-2/ic88-2-e.html)