>I believe you did say something to the effect that the "information" on your server is being disseminated from Canada and therefore the "service" is being provided in Canada?

I am not sure what you mean by disseminated. I know that the place of use of the service has been brought to the discussion at several occasions. Things like "Well, there could be the possibility that one of your users will travel to Canada and use your service from there" has been a totally unacceptable topic in the discussion, IMHO. If that would apply, then all countries in the world would act the same for any type of service they are selling over the Internet. On a similar note, another topic that was brought to the discussion was about validating the place of residence, as if companies would start doing that to justify that one customer is exempt from tax.

>If you write a book and it is printed, published and sold in the US, do you have to charge GST for every book sold?

I wouldn't be able to tell. This horror story has reached limits that I cannot understand anymore.