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In Canada, exports are «zero-rated» sales for G.S.T. purposes. This means that a great deal more ship a service to someone outside Canada, you don't charge R.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 move. The idea, I suppose, would be encourage transferring baby announcement onesie.

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