In Canada, exports are “zero-rated” sales for Gram.S.T. purposes. This means that when you ship something to someone outside Canada, you don’t charge K.S.T. Yet, you get to claim (or deduct via 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, is to encourage forwarding.
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