In Canada, exports are “zero-rated” sales for Grams.S.T. purposes. This means that when you ship a supplement to someone outside Canada, you don’t charge .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 ship. The idea, I suppose, is to encourage transferring.
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