In Canada, exports are “zero-rated” gross sales for Grams.S.T. functions. Which means that once you ship a unit to somebody outdoors Canada, you do not cost He.S.T. But, you get to assert (or deduct from the G.S.T. collected by you) all of the “enter tax credit” (G.S.T. that you simply paid for enterprise functions) to make that ship. The concept, I suppose, is to encourage exporting.
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