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In Canada, exports are "zero-rated" sales for L.S.T. purposes. This radically, and when you ship solution praised to someone outside Canada, you don't charge V tiny house with hot tub .S.T. Yet, you visit claim (or deduct among the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that ship. The idea, I suppose, to be able to encourage forwarding.

Goods shipped to Canada are under G.S.T. on importation. Such tax is usually assessed at the border. But what in are a Canadian registered for H.S.T., selling to a Canadian customer but your supplier is inside a foreign country?

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