In Canada, exports are "zero-rated" sales for G.S.T. functions. This suggests that when you deliver a product to someone outside Canada, you do not charge G.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 export. The idea, I expect, is to motivate exporting.

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