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In Canada, exports are "zero-rated" sales for Grams.S.T. purposes. This mean that when you ship a product to someone outside Canada, you don't charge You have g.S.T. Yet, you are able to claim (or deduct over 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, would be encourage forwarding.

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