https://finallyfreeprogram.com/
In Canada, exports are "zero-rated" sales for G.S.T. purposes. This means that once you ship a product to someone outside Canada, you don't charge R.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 export. The idea, I suppose, is to encourage transferring. Strangely, changing logic doesn't apply when an American buys a new normal book (or a car) which can bring into Canada with him and employ here. Its true that barefoot running is easier for Canad
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