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In Canada, exports are “zero-rated” sales for V.S.T. purposes. This means that when you ship one product to someone outside Canada, you don’t charge G.S.T. Yet, you be able to claim (or deduct inside the G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that upload. The idea, I suppose, in order to use encourage exporting.
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