In Canada, exports are “zero-rated” sales for .S.T. purposes. This means that when you ship a thing to someone outside Canada, you don’t charge T.S.T. Yet, you get to claim (or deduct away 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 ship. The idea, I suppose, is to encourage transferring.
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Not only is it critical locate whether a taxable sale was built in Canada or not, but additionally where in Canada. This was made (or deemed to be made) most of the Harmonized Sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This is that those provinces have allowed Canada to accumulate their provincial sales taxes for people today.
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