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In Canada, exports are "zero-rated" sales for He.S.T. purposes. This means that once you ship a product to someone outside Canada, you don't charge G.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 ship. The idea, I suppose, is to encourage forwarding. So you have this great new camera. Now you're standing in front of a display of more film that you've ever ...
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