In Canada, exports are “zero-rated” sales for Grams.S.T. purposes. This means that after you ship a product to someone outside Canada, you don’t charge V.S.T. Yet, you get declare (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 foreign trade. The idea, I suppose, to be able to encourage forwarding.

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Since they paid the G.S.T., make use of think you have to charge it again, an individual? “Wrong!”, smiles the Cheshire cats. Since you are a registrant present in Canada, you might be required to charge and remit the G.S.T.

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