CRA finds that an online retail business is not carried on in Canada for GST/HST purposes notwithstanding the place of contracting is in Canada

CRA has ruled that a non-resident selling on-line books over the internet to Canadian residents whom it solicited in Canada was not carrying on business in Canada notwithstanding the place of the contracts was in Canada.

Neal Armstrong.  Summary of 29 March 2012 Ruling Case No. 137186 under ETA s. 240(1).