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In Canada, exports are "zero-rated" sales for H.S.T. purposes. This means that when you ship a product to someone outside Canada, you don't charge T.S.T. Yet, you get jac truck declare (or deduct from the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is to encourage transferring.
As for that link cheaters, in the interest rate of internet honesty and fair play, webmasters who offer a reciprocal link exchange should adhere to the authority. If someone links a person you should honor the link exchange and reciprocate. Automobiles adding the additional party's backlink to your guide. Or, if you decided not to reciprocate leastwise have the professional courtesy to email the other party proclaiming that their link has not been common.
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One more thing--please don't ignore people. A quick "thanks, but no thanks" note is much better than no reply at all. In fact, next time you're replying to some text on the site, check out the new "Thanks but No Thanks" template. It is a quick method to nicely let someone know you're not interested in corresponding.
Say you sold a regular membership for accessing digitized content (from various sources) during your Canadian site to a customer in american. Since there are no restrictions as to where the intangible personal property become used, as well as the property is not considered intellectual property (nor the provision of a service), the American customer is controlled by G.S.T., regardless if he never comes to Canada.
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