What is shipping method SAL?

If I use drop shipping as the shipping method for my business would I be considered as an importer?

If I never handle the products or merchandise that I want to sell via my website and use drop shipping as the method of delivery would I be considered as an importer in the eyes of the (Canadian) taxman? I will be selling bedding products, rugs, lighting, wall art and such from my website. Thanks for your time and a big wave to you from Alberta, Canada!
Answer:

Since you don't have the product then your not the importer...you are simply running a Wholesale Drop shipping business...just obey the rules for setting up your business...get a business name and then register it locally or through the Canadian Government...I am not to sure about Canadian Laws but here in the states..most all states have a One Stop Business center to do everything for you register..taxes...etc..best thing to do is go to your city tax dept and ask them..i am sure they will help you.......have a great day and greetings from Ohio.

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