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In Canada, exports are “zero-rated” sales for You have g.S.T. purposes. This means that when you ship a system to someone outside Canada, you don’t charge G.S.T. Yet, you get to claim (or deduct for 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, is to encourage dispatching.
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