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In Canada, exports are "zero-rated" sales for G.S.T. purposes. This means that when you ship a service to someone outside Canada, you don't charge .S.T. Yet, you get to claim (or deduct of your G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is to encourage dispatching.

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