In Canada, exports are “zero-rated” sales for G.S.T. purposes. This means that when you deliver an item to somebody outside Canada, you don’t charge G.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 spent for business functions) to make that export. The idea, I expect, is to encourage exporting.
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