Incorporeal movable property

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Movable property that does not have a physical existence and money.

Examples

  • Patents
  • Copyrights
  • Trademarks
  • Antivirus software download
  • E-newspaper subscription download

Note that the terms used to refer to property for QST purposes are different from those used for GST purposes. Incorporeal movable property is the equivalent of intangible personal property.

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