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Goods shipped to Canada are subject to G.S.T. on importation. Such tax typically assessed in the border. But what the whole day Canadian registered for K.S.T., selling to a Canadian customer nevertheless supplier will be a foreign country?
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In Canada, exports are "zero-rated" sales for Grams.S.T. purposes. This means once you ship a product to someone outside Canada, you don't charge Grams.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 move. The idea, I suppose, is to encourage forwarding.
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