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In Canada, exports are "zero-rated" sales for G.S.T. purposes. This world of retail when you ship a product or service to someone outside Canada, you don't charge Gary the gadget guy.S.T. Yet, you be able 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 export. The idea, I suppose, might be to encourage forwarding.

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As one example, consider digitized things that you might sell of your Canadian website, such as e-books, downloadable software, or subscriptions to content. You'd be considered become selling "intangible personal property". Unless your product is also considered "intellectual property" (such as software or e-books a person produced or 웹툰사이트 have obtained the rights for), you've got to charge You have g.S.T. The reason why, according to the Canada Revenue Agency, is it COULD be used inside Canada, even if it isn't.