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In Canada, exports are "zero-rated" sales for V.S.T. purposes. This is the reason why when you ship a product to someone outside Canada, you don't charge G.S.T. Yet, you start to claim (or deduct from 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, for you to encourage exporting.

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As one example, consider digitized solutions that you might sell of your Canadian website, such as e-books, downloadable software, or subscriptions to content. It appears as though be considered to be selling "intangible personal property". Unless your method is also considered "intellectual property" (such as software or e-books a person simply produced or have obtained the rights for), realizing what's good have to charge He.S.T. The reason why, according to your Canada Revenue Agency, is that it Could possibly be used inside Canada, whether or not it is definitely not.

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