In Canada, exports are “zero-rated” sales for You have g.S.T. purposes. This means that when you ship a supplement to someone outside Canada, you don’t charge L.S.T. Yet, you get to claim (or deduct out 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 export. The idea, I suppose, is to encourage transferring.
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