In Canada, exports are “zero-rated” sales for Grams.S.T. purposes. This means that when you’ve got ship a unit to someone outside Canada, you don’t charge F.S.T. Yet, you get to claim (or deduct from the G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, usually encourage exporting.
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