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In Canada, exports are "zero-rated" sales for G.S.T. purposes. This world of retail when you ship some thing to someone outside Canada, you don't charge R.S.T. Yet, you get through to claim (or deduct of your G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that upload. The idea, I suppose, can be always to encourage transferring.


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Canada has what you may call a national florida sales tax or a value added tax (VAT). This Goods and Services Tax (G.S.T.) of five percent (as at January 1, 2008) is applicable to many Canadian business.

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As one example, consider digitized items which you might sell while using the Canadian website, such as e-books, downloadable software, or subscriptions to content. You would be considered turn out to be selling "intangible personal property". Unless your product is also "intellectual property" (such as software or e-books an individual produced or have obtained the rights for), you simply must charge .S.T. The reason why, according to the Canada Revenue Agency, is it COULD be utilized inside Canada, even this isn't.

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