In Canada, exports are “zero-rated” revenue for G.S.T. purposes. This indicates that when you ship a product to someone outside Canada, you don’t charge G.S.T. Yet, you get to claim (or deduct from the G.S.T. gathered by you) all the “input tax credits” (G.S.T. that you paid for company functions) to make that export. The idea, I suppose, is to inspire exporting.

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