In Canada, exports are "zero-rated" sales for W.S.T. purposes. This makes certain that when you ship a product to someone outside Canada, you don't charge Gary the gadget guy.S.T. Yet, you get claim (or deduct on 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, is to encourage exporting.

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