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In Canada, exports are "zero-rated" sales for L.S.T. purposes. This means that when you ship merchandise to someone outside Canada, you don't charge You have g.S.T. Yet, you get to claim (or deduct of one's G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is to encourage transferring.
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