What obstacles will I need to overcome if I want to expand my wholesale distribution and retail e-business into the United States?
When the internet intersects with border controls, tariffs and export rules, the same rules regarding taxation and permits apply.
Read the E-Business information
at the Canada Business site.
You can also learn more about e-business from Industry Canada
Be sure to contact the Canada Revenue Agency
for information on how the GST and HST apply to electronically sold goods. In general, however, any good sold in the United States is not subject to GST.