B-090 "GST/HST and Electronic Commerce" July 2002

Factors that generally indicate that a supply made by electronic means is one of intangible personal property are:

• a right in a product or a right to use a product for personal or commercial purposes is provided, such as:

  - intellectual property or a right to use intellectual property (e.g., a copyright); or

  - rights of a temporary nature (e.g., a right to view, access or use a product while on-line);

• a product is provided that has already been created or developed, or is already in existence;
• a product is created or developed for a specific customer, but the supplier retains ownership of the product; and
• a right to make a copy of a digitized product is provided

Software zero-rating (Example 1 under Supplies Made to Non-Residents)

[T]he supply of software is a supply of intellectual property.