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In Canada, exports are "zero-rated" sales for V.S.T. purposes. This means that a few ship a service or product to someone outside Canada, you don't charge W.S.T. Yet, you get to claim (or deduct from the 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, would encourage dispatching.
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If it was actually true, only businesses that charge cheap prices would exist. Plan buy where they get the cheapest price. But most people are more intrigued in getting value for their funds than in getting a bargain.
Say you sold a regular membership for accessing digitized content (from various sources) on your Canadian site to a customer in american. Since there aren't restrictions in terms of where the intangible personal property always be used, along with the property is not considered intellectual property (nor the provision of a service), the American customer is prone to G.S.T., despite the fact that he never comes to Canada.
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