See the 2nd column at the top of page 18 about "Zero-rated" goods. These are goods/services that are exported to a non-canadian and are except from tax. There are some exceptions to this this exemption though.
http://www.cra-arc.gc.ca/E/pub/gp/rc4027/rc4027-e.pdfI'd be cautious about personally attacking government officials or attributing things like "arrogance" to them. Especially in public. This could doom your application. Stick to the facts and argue them.
>Here is the e-mail I've sent and resent recently to: marlene.poirier@ccra-adrc.gc.ca
>
>No reaction so far, and I fear that there will not come any reaction whatsoever, due to arrogance on their side. Today is the day that I should renew my subscription here. However, I will not gonna do that!
>What I ask from you all, whom it concerns, is to send a similar e-mail to Marlene Poirier. Please...
>
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>
>Dear Ms. Poirier,
>
>I am a paying member of the website
www.levelextreme.com. This is a website for non-paying and paying professional software developers where we - the highly international community of developers - have a forum where we ask and give advice to each other, make self-made non-commercial tools available to each other, and also have debates about issues with regard to our specialism. The site owner - Level Extreme Inc - has set up the website, that is continually improved based on our input and professionally maintained and moderated. We appreciate the high quality and many of us are paying members, because we regard the extra facilities for paying members as good investment.
>
>Since recently, when renewing our subscription, we are confronted with a Canadian tax, the HST, adding up to 15 percent. I can imagine that Canadians have to pay this. But why do I - a Dutchman - have to pay Canadian taxes??!!! From my point of view, the 'product' I'm buying is twofold. On the one hand there is the content, determined entirely by the international developer community, on the other hand there is the infrastructure, the website, built entirely by Level Extreme Inc. Both are totally imported by me, for use in my small company situated in the Netherlands. The fact that Level Extreme Inc is situated in Canada is purely coincidental, for me. It could have been anywhere on earth.
>
>If I have to pay taxes for this type of product, then it should be (and probably will be) in The Netherlands, when importing the product.
>
>If I were the site owner, the current practice is that the Dutch Tax Department would have enforced our equivalent of VAT/GST/HST to the Dutch and since a recent treaty also to other Europeans. But Canadians and others in the world would not have to pay those taxes. I think until Canada has a treaty with countries like The Netherlands, there is no legal ground for enforcing me - a Dutchman - to pay HST.
>
>I ask you to contact Level Extreme Inc. and make clear to them that they need not collect the HST for non-residents like me. The case is that my subscription is about to terminate within two weeks, so I'm in a hurry.
>
>I know that all other paying members too - especcially the non-residents - are really upset about the enforced HST.
>
>
>Regards,
>Peter de Valença
>
>Viafox
>
http://www.viafox.nl>
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