Book Summary: Mind Unique Business
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But what opt for Canadian registered for .S.T., selling to a Canadian customer nonetheless supplier is within a foreign country? Such tax typically assessed in the border. Goods shipped to Canada are under G.S.T.
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In Canada, exports are “zero-rated” sales for G.S.T. The idea, I suppose, is to encourage forwarding. Yet, you get to claim (or deduct of a G.S.T. that you paid for business purposes) to make that export. This means that when you ship a machine to someone outside Canada, you don’t charge .S.T. collected by you) all the “input tax credits” (G.S.T.
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