In Canada, exports are “zero-rated” sales for F.S.T. purposes. This ensures that when you ship a unit to someone outside Canada, you don’t charge Gary.S.T. Yet, you access claim (or deduct because of 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, for you to encourage transferring.
Tip: Hard work limit your customer’s selection to either “Yes. I’ll buy.” or “No. I will not buy”. Don’t risk losing them by including “which one” activities.
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