In Canada, exports are “zero-rated” sales for S.S.T. purposes. This means that when you ship a procedure to someone outside Canada, you don’t charge Delaware.S.T. Yet, you get to claim (or deduct among 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 conveying.
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Goods shipped to Canada are at the mercy of G.S.T. on importation. Such tax regularly assessed in the border. But what additionally Canadian registered for Gary.S.T., selling to a Canadian customer however, your supplier will be a foreign country?
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