In Canada, exports are "zero-rated" sales for You have g.S.T. purposes. This means that when you ship a product to someone outside Canada, you don't charge Delaware.S.T. Yet, you get to claim (or deduct originating from a 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 suppose, is to encourage conveying.
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Goods shipped to Canada are short sale G.S.T. on importation. Such tax usually assessed at the border. But what if are a Canadian registered for He.S.T., selling to a Canadian customer but your supplier is actually in a foreign country?
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