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Canada Excise Tax Act, Schedule VI, Part V, section 10: a licence of intellectual property to a non-resident is zero-rated (Excise Tax Act, R.S.C. 1985, c. E-15, Schedule VI, Part V, s. 10)

A Canadian holder that licenses its copyright or trade secrets to a US lab that is not registered for GST/HST charges 0 percent GST/HST on the fee.

Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text

In the source's own words
“A supply of an invention, patent, trade secret, trademark, trade-name, copyright, industrial design or other intellectual property or any right, licence or privilege to use any such property, where the recipient is a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made.”
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