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In Canada, exports are "zero-rated" sales for H.S.T. purposes. This means that when you ship products to someone outside Canada, you don't charge L.S.T. Yet, you get to claim (or deduct with all the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for pocket option business purposes) to make that export. The idea, I suppose, is to encourage forwarding.

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