Guest Petr, re the tax on design if it is supplied to a client on film or CD, that is weird. We are in the design business and our work has never been subject to PST, nor are we registered for it.

All our designs remain our intellectual property, for which we retain the original. Subsequent copies of our designs, for our client's use are printed on paper and and those paper copies cannot be legally reproduced or used, without our expressed permission. Are your friends in the graphic design business selling the designs and not retaining the intellectual rights to them? I'm trying to get my head around this one and it doesn't add up. Perhaps it has something to do with the inherently reproduceable format of film and CD? But then again, when does anything the government comes up with have to be logical.

I've asked our accountant for clarification, as we have been been gearing up to do 3D rotations and fly throughs in CD format, for our customer's in the future, as an inclusion with our 2D designs.

I already resent the shit out of the amount of time I expend on being an unpaid tax collector for the Feds, I don't relish the thought of being forced to be a tax collector for the Province too. I still think I should have the right to send them a bill or at least keep part of the GST we collect, as an administration fee.