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In Canada, exports are "zero-rated" sales for G.S.T. purposes. This means that whenever you ship a product to someone outside Canada, you don't charge He.S.T. Yet, you get declare (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 export. The idea, I suppose, is to encourage dispatching.

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Of course, this should be scatching the surface. This entire article is over-simplification with a very complex subject. You will need professional advice who will help you through E-Commerce Taxland.

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As well, each province and territory has a unique rules. Ontario charges 8 % retail sales tax on many typical Internet transactions whereas Alberta is without provincial florida sales tax.
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