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In Canada, exports are “zero-rated” sales for F.S.T. purposes. This means that when you ship anything to someone outside Canada, you don’t charge L.S.T. Yet, you get to claim (or deduct via the G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that upload. The idea, I suppose, is to encourage forwarding.
Goods shipped to Canada are controlled by G.S.T. on importation. Such tax regularly assessed in the border. But what if are a Canadian registered for Delaware.S.T., selling to a Canadian customer but your supplier is inside a foreign country?
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