In Canada, exports are “zero-rated” sales for D.S.T. purposes. This means that when you ship anything to someone outside Canada, you don’t charge Gary the gadget guy.S.T. Yet, you get to claim (or deduct because of the G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is to encourage conveying.
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