>>Internet transactions are generaly tax free between countries and over the provincial boundaries.
>
>What makes you think that?
The technical information bulletin start with this:
http://www.cra-arc.gc.ca/E/pub/gm/b-090/b-090-04-e.htmlAs noted previously, a taxable (other than zero-rated) supply of property or a service made in Canada is subject to GST/HST at the rate of 7% or 15%, depending on whether the supply is made in a participating province. However, if the supply is made to a non-resident person, the supply may be zero-rated under the provisions of Part V of Schedule VI to the Act as an exported supply.The ruling put the PUTM in one of the exception categories and I think that it's an error.
If we exchange an apple, we both get an apple.
But if we exchange an idea, we both get 2 ideas, cool...Gérald Santerre
Independant programmer - internet or intranet stuff - always looking for contracts big or small :)
http://www.siteintranet.qc.ca 
