In Canada, exports are “zero-rated” sales for H.S.T. purposes. This means that when you ship a product to someone outside Canada, you don’t charge .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 move. The idea, I suppose, is to encourage conveying.

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As well, each province and territory has the liechtenstein rules. Ontario charges eight percent retail sales tax on many typical Internet transactions whereas Alberta is without a provincial sales tax.

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