Tax on trade marks must be low, so you make a company in Canada, purchase trade mark rights from a guy in Costa Rica, your Canadian company makes no profit ... isn't that the sort of thing the big companies like Amazon do to pay no local taxes.
This requires that you earn your income through a company under your control and that you can pay to setup a complicated tax avoidance scheme like that, and pay to defend it, and even then you may get it wrong and end up paying taxes and penalties.
I don't recommend trying things like this.
In this specific case I guess you'd make your money from the IP royalties in Costa Rica, so it may avoid the Canadian source income. I doubt it would stand up to scrutiny though, the courts would very likely see right through it.
