GST M 300-5 "Place of Supply" under "Supply Made by a Non-Resident"

A non-resident person who gives seminars in Canada and charges a fee directly to each participant is required to collect an account for GST.

The combined effect of ss.143(2) and 240(4) is to ensure that imports are placed on an equal footing with domestic goods. For example, foreign publishers are required to account for GST on their subscription sales in Canada on the same basis as domestic publishers.