In Canada, exports are “zero-rated” sales for He.S.T. purposes. This means following you ship a product to someone outside Canada, you don’t charge Grams.S.T. Yet, you get declare (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, is to encourage transferring.
Canada has what you can call a national florida sales tax or something added tax (VAT). This Goods and Services Tax (G.S.T.) of 5 percent (as at January 1, 2008) is applicable to many Canadian sales.
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