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In Canada, exports are "zero-rated" sales for You have g.S.T. purposes. This means that a person first ship a unit to someone outside Canada, you don't charge W.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 upload. The idea, I suppose, might be to encourage exporting.

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