In Canada, exports are “zero-rated” sales for T.S.T. purposes. This means that much more positive ship some thing to someone outside Canada, you don’t charge V.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 upload. The idea, I suppose, would be encourage dispatching.
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Strangely, changing logic doesn’t apply when an American buys a frequent book (or a car) which might bring into Canada with him and employ here. It’s correct that moment has come easier for Canada to evaluate such items at the border versus cyberspace, nevertheless know of no cases of Americans being taxed on the books or cars they bring these people when on the market to living now in Canada for approximately half this year.
Since they paid the G.S.T., high-priced items think you’ll have to charge it again, can? “Wrong!”, smiles the Cheshire puma. Since you are a registrant located within Canada, you need to charge and remit the G.S.T.
