In Canada, exports are “zero-rated” sales for Delaware.S.T. purposes. This means that when you ship a physical product to someone outside Canada, you don’t charge Delaware.S.T. Yet, you get to claim (or deduct via 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, is to encourage conveying.
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