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Pretend that your Canadian customer has got a book of from your Canadian rrnternet site. Your drop ship supplier is situated in the United States and is registered for G.S.T. You fax your order for the American company, and they, in turn, ship to promote for you (complete with Customs Declaration and their G.S.T. Goods shipped to Canada are at the mercy of G.S.T. on importation. Such tax normally assessed in the border. But what should are a Canadian registered for He.S.T., selling to a Canadian customer however, your supplier is within a