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In Canada, exports are “zero-rated” sales for You have g.S.T. purposes. This means that when you ship an unit to someone outside Canada, you don’t charge G.S.T. Yet, you will be able to claim (or deduct out 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, will be encourage exporting.

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