Here is another question: If you go to the iTunes store and buy a 99 cent music download, do you pay 1.13 for it?
Personnal experience, no. But that doesn't mean I should not have paid taxes.
In accordance with local law, your Apple Online Store purchases will be taxed using the applicable tax rate(s) for your shipping address. If the tax rate changes before your purchase is shipped, the rate in effect at the time your order ships will apply.
Based on your shipping address, you may see a combination of these types of taxes on your order:
PST/QST - Provincial Sales Tax and Quebec Sales Tax
GST - Goods and Services Tax
HST - Harmonized Sales Tax (GST + PST)
Also
Once you redeem your iTunes Gift Card, the full amount appears next to your account ID name in the upper-right part of the window as a credit. Any time you buy an item, the purchase price (+ tax) will be deducted from the balance.
I'm from Canada, Apple knows I'm from Canada since every time I buy or rent something (music, movies, etc.) they send me a bill by email and my physical address is shown. Also, they are registred in Canada (Apple Canada) so they have taxes numbers. I don't know why they don't charge me taxes but they should have. Since I have not paid taxes I should make a declaration of self-assessment.
Anyway, the OP should contact the revenu agency to make sure it won't come back in it's face if he doesn't charge tax on fee or if he doesn't declare capital gains or loses.