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In Canada, exports are “zero-rated” sales for G.S.T. apps. This means that when you ship a product to a person outside Canada, you don’t charge G.S.T. Yet, you get declare (or deduct for this 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 exporting.
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