In Canada, exports are “zero-rated” sales for You have g.S.T. purposes. This translates that when you ship a creation to someone outside Canada, you don’t charge Gary.S.T. Yet, you start claim (or deduct by the G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that export. The idea, I suppose, can be always to encourage forwarding.
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