There are some hilarious tax laws. I remember reading that PST was required to be charged if a web site was delivered on CDROM. If you delivered it digitally th

There are some hilarious tax laws. I remember reading that PST was required to be charged if a web site was delivered on CDROM. If you delivered it digitally there was no PST. The distinction here is whether you are selling software or working to build custom software. Clearly your clients are involved in the design, so it's not the same as buying a copy of Photoshop. So, no PST. You should register for a business number with the feds and charge GST. Any GST you spend on expenses (e.g. laptop) will reduce how much GST you have to submit.