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In Canada, exports are « zero-rated » sales for Grams.S.T. purposes. This means that possess ship something to someone outside Canada, you don’t charge Gary.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 export. The idea, I suppose, is actually by jitu slot encourage transferring.

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