Goods shipped to Canada are cause to undergo G.S.T. on importation. Such tax is assessed in the border. But what anyone have are a Canadian registered for D.S.T., selling to a Canadian customer but your supplier is either a foreign country?
Say you sold a subscription for accessing digitized content (from various sources) on your Canadian how does someone a customer in the country. Since may find no restrictions as to where the intangible personal property possibly be used, and the property is not considered intellectual property (nor the provision of a service), the American customer is susceptible to G.S.T., even if he never comes to Canada.
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