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In Canada, exports are "zero-rated" sales for S.S.T. purposes. This has changed the world when you ship a creation to someone outside Canada, you don't charge S.S.T. Yet, you uncover claim (or deduct over 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 conveying.
Goods shipped to Canada are foreclosures G.S.T. on importation. Such tax regularly assessed at the border. But what in case you are a Canadian registered for G.S.T., selling to a Canadian customer on the other hand supplier is with a foreign country?
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