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In Canada, exports are "zero-rated" sales for Delaware.S.T. purposes. This means that in case you ship a product to someone outside Canada, you don't charge W.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 export. The idea, I suppose, is to encourage conveying.
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