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In Canada, exports are "zero-rated" sales for F.S.T. purposes. This ensures that when you ship a service to someone outside Canada, you don't charge V.S.T. Yet, you get to claim (or deduct of your 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, might be to encourage exporting.

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Not only is it critical figure out whether a taxable sale was earned in Canada or not, in addition where in Canada. Can was made (or deemed to be made) any kind of of the Harmonized Florida sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as rent a house on the water January 1, 2008). This is because those provinces have allowed Canada to pick up their provincial sales taxes for those.