In Canada, exports are “zero-rated” sales for Gram.S.T. purposes. This means that when ship a physical product to someone outside Canada, you don’t charge Gary.S.T. Yet, you get to claim (or deduct from the G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that upload. The idea, I suppose, is always to encourage transferring.
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