Notes

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In Canada, exports are "zero-rated" sales for V.S.T. purposes. This means that when you ship a treatment to someone outside Canada, you don't charge L.S.T. Yet, you get to claim (or deduct off of the 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 to encourage transferring.

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Goods shipped to Canada are controlled by G.S.T. on importation. Such tax is usually assessed in the crackfiles.org border. But what as a Canadian registered for K.S.T., selling to a Canadian customer however supplier is with a foreign country?

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The rationale behind this follows: Since countries can't collect sales tax on Internet transactions at their borders, the best they can collect it (other compared to a self-assessment system) is through having an online sales tax. Further, it is alleged that businesses in the ecu Union suffer a major competitive disadvantage because offer to collect Value Added Tax (VAT) but others don't.
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