Эх, почти забыл уже. Фишка в чем. GST-то на самом деле есть, т.е. экспортируемый сервис не является exempt from GST, но этот GST является
zero-rated, т.е. 0%. Вот про сервисы:
Exports of services - general provision for zero-rating
General provision for
exported services
Sch. VI, Part V, s 7
16. Section 7 of Part V of Schedule VI is a general zero-rating provision concerning the export of services. Other sections in Part V of Schedule VI address situations involving the zero-rating of specific services.
17. A supply of a service made to a non-resident is zero-rated provided the supply is not specifically excluded under paragraphs (a) to (h) of section 7. Although a service may be excluded from zero-rating under this provision, the service may still qualify for zero-rating under one of the other sections contained in Part V of Schedule VI. Since some of the relevant legislative provisions have recently been amended, a comparison of the current and previous exclusions is provided in Appendix A, Specific services excluded from section 7 - general provision for zero-rating exported services.
Вот
ссылка.
Вот исключения:
Exclusions - advisory, consulting and professional services
Excluded services
Sch. VI, Part V,
paras 23(a) to (d)
42. The following services are excluded from zero-rated status under section 23 of Part V of Schedule VI:
litigation services
(a) a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada, other than a service rendered before the commencement of such litigation (See explanation in paragraph 43.);
real property/tangible personal property
(b) a service in respect of real property situated in Canada and a service in respect of tangible personal property that is situated in Canada at the time the service is performed (Criteria for determining if a service is in respect of real property and tangible personal property situated in Canada are set out in paragraphs 44 to 50.);
acting as an agent
(c) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person, effective for supplies made on or after April 24, 1996. This amendment parallels the amendment to section 5 of Part V of Schedule VI explained in paragraphs 8 to 11.
Насколько я помню, очень аккуратно надо писать вид сервиса. Я писал "консалтинг", а не "программирование" или еще чего. Это здесь как бы так принято, т.е. такая общепринятая практика. К тому же клиенту на американской стороне там легче чета списывать.
Вообще стало без пол-литра не разобраться, как-то года три назад все было легче... Я бы рекомендовал таки к буху
