Say you sold a regular membership for accessing digitized content (from various sources) rrn your Canadian web site a customer in u . s .. Since there are no restrictions pertaining to where the intangible personal property the used, and also the property isn't considered intellectual property (nor the provision of a service), the American customer is subjected to G.S.T., even though he never comes to Canada.
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As for that link cheaters, in the interest of internet honesty and fair play, webmasters who offer a reciprocal link exchange should stick to the conformity. If someone links to you you should honor the hyperlinks exchange and reciprocate. Signifies adding the additional party's url to your world-wide-web site. Or, if you have decided in order to not reciprocate at any rate have the professional courtesy to email the other party proclaiming that their link has not been trendy.
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