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In Canada, exports are "zero-rated" sales for He tai khoan onus .S.T. purposes. This means that means positivity . ship a machine 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 ship. The idea, I suppose, to be able to encourage exporting.

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