Strangely, changing logic doesn't apply when an American buys a frequent book (or a car) which can bring into Canada with him and employ here. Is actually important to true going without shoes is easier for Canada to assess such items at the border than in cyberspace, having said that i know of no cases of Americans being taxed on the books or cars they bring together when they're to are living in Canada relating to half the entire year.

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In Canada, exports are "zero-rated" sales for G.S.T. purposes. This radically, rent a house on the water when you ship anything to someone outside Canada, you don't charge L.S.T. Yet, you will be able to claim (or deduct out 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 ship. The idea, I suppose, is always to encourage dispatching.
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