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Not only is it critical decide whether a taxable sale was created in Canada or not, but also where in Canada. This was made (or deemed to be made) in any of the Harmonized Florida 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 really because those provinces have allowed Canada to collect their provincial sales taxes for all of them.
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In Canada, exports are "zero-rated" sales for Grams.S.T. purposes. This means that when you ship a unit to someone outside Canada, you don't charge T.S.T. Yet, you get to claim (or deduct inside the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that foreign trade. The idea, I suppose, is to encourage forwarding.
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