In Canada, exports are “zero-rated” sales for V.S.T. purposes. This means that when you ship a supplement to someone outside Canada, you don’t charge S.S.T. Yet, you get to claim (or deduct through G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that upload. The idea, I suppose, is to encourage forwarding.
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Strangely, switching the logic doesn’t apply when an American buys an authentic book (or a car) which can bring into Canada with him and employ here. Is actually always true that this is easier for Canada to assess such items at the border when compared to cyberspace, having said that i know of no cases of Americans being taxed on the books or cars they bring together when a number of to have Canada for roughly half 12 months.
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