In Canada, exports are "zero-rated" sales for G.S.T. purposes. This means that when you ship solution praised to someone outside Canada, you don't charge He.S.T. Yet, you get to claim (or deduct from the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that export. The idea, I suppose, through using encourage conveying.
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