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In Canada, exports are "zero-rated" sales for K.S.T. purposes. This means if you ship a product to someone outside Canada, you don't charge Gram.S.T. Yet, you get declare (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 ship. The idea, I suppose, is to encourage forwarding.

Of course, this just scatching leading. This entire article is an over-simplification connected with a very complex subject. You'll need professional advice that can help through E-Commerce Taxland.

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